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2013 (1) TMI 258 - HC - Income TaxDefault u/s 277 - False statement in verification - petitioner no.1 imposed with a penalty of Rs.4000/- and petitioner no.2 sentenced to undergo rigorous imprisonment for a period of six months and pay a fine of Rs.1000/- - Held that:- As appeal of the petitioner was not heard on merits as the petitioner was confined in Central Jail, Jalandhar, therefore, the impugned order is liable to be set aside relying on Md. Sukur Ali vs. State of Assam (2011 (2) TMI 514 - SUPREME COURT OF INDIA) wherein held that in the absence of a counsel, for whatever reasons, the case should not be decided forthwith against the accused but in such a situation the Court should appoint a counsel who is practising on the criminal side as amicus curiae and decide the case after fixing another date and hearing him. Order of Additional Sessions Judge set aside and the case is remanded to the learned Lower Appellate Court for fresh decision by following the principles laid down in Md. Sukur Ali's case (supra).
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