9911796707
TMI Blog1987 (8) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... under each count under sections 193 and 196 of the Indian Penal Code. The sentences were directed to run concurrently. On appeal, the lower appellate court found that no case has been made out so far as the offences under sections 193 and 196 of the Indian Penal Code are concerned, and acquitted the accused of those charges. So far as the conviction of the accused for the offence under section 277 of the Income-tax Act is concerned, it has been confirmed by the lower appellate court. Against the conviction and the sentence, the present revision has been preferred. The case that has been set up against the accused-petitioner is as follows : For the accounting year ending on October 21, 1969, i.e., for the assessment year 1969-70, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o question of suppression or non-disclosure. The counsel for the Income-tax Department submitted that there is an enclosure to exhibit P-1. In that enclosure, he ought to have made a mention of the same and the petitioner has suppressed the investment or the income and the final proceedings also have been taken, including a portion of that amount as income. It is the admitted case that after the raid, proceedings have been initiated and that income has been added. The Commissioner of Income-tax satisfied himself that the petitioner deliberately suppressed his real income and the material investment he had made in Deccan Bharat Khandasari Factory and that he is responsible for the submission of the false returns. Exhibit P-24 is the final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verifying the return clearly demonstrates that he has got knowledge about the suppression of facts. The evidence that has been adduced on his behalf does not throw any light on the fact that he has no connection with the khandasari factory or that he was not aware of the same. It is easy to procure witnesses like DWs. Nos. 1 and 2. When the evidence adduced on behalf of the prosecution is consistent and it has come to light that there is suppression, the lower appellate court was justified in arriving at the conclusion that the offence under section 277 of the Income-tax Act has been made out. It is contended that when once the petitioner was acquitted of the offences under sections 193 and 196, Indian Penal Code, by the lower appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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