Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2000 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (9) TMI 8 - PUNJAB AND HARYANA HIGH COURTChallenge in this petition is to the orders of conviction and sentence as also order dated November 30, 1987, vide which Addl. Sessions Judge, Bhiwani, set aside the conviction and sentence of the accused-Mahender Kumar for the offence punishable under section 278 of the Income-tax Act, 1961, but, maintained the conviction and sentence for the offence punishable under section 277 of the Act, and reduced the sentence from one year and six months to nine months.- While, examining the facts and circumstances of this case, as have been referred to above, and while following the decision of this court in the case of Smt. Ram Piari, I am of the considered view that it is a fit case where the sentence awarded by the appellate court under section 277 of the Act of 1961, should be reduced to the one already undergone by the petitioner. The records of the case would reveal that the petitioner, in all, including the period when his bail was cancelled by this court, has undergone sentence of about two months. While, thus, maintaining the order of conviction under section 277 of the Act against the petitioner, I reduce the sentence, as imposed by the appellate court, to the one already undergone. - The revision petition is, thus, partly allowed
|