1993 (10) TMI 34

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..... section 276C(1) and further sentenced to undergo simple imprisonment for six months under section 277 of the Income-tax Act by the Chief Judicial Magistrate, Chandigarh, on February 21, 1984. Both the sentences were ordered to run concurrently. The appeal filed by the petitioner was dismissed by the Additional Sessions Judge, Chandigarh, on September 10, 1985. Hence, this revision petition. The .....

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..... has made a capital gain of Rs. 1,27,000 by the sale of the property and concealed the above income while filing the return and that the accused did not file a complete return and concealed the income and also made a wrong verification. In support of the case, the prosecution examined Shri S. P. Uppal, Income-tax Officer, as P. W.-1, and also tendered in evidence the documents, exhibits P-1 to P .....

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..... edy trial was the essence of justice, that inordinate delay in the disposal of the case itself caused sufficient agony to the petitioner, that the petitioner is an illiterate lady and that, therefore, it was a fit case where the petitioner should not be sent to jail at this stage and the sentence awarded to the petitioner may be reduced to the period during which she remained confined to jail. He .....

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