2000 (2) TMI 20

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..... d to undergo rigorous imprisonment for a period of six months and to pay a fine of Rs.10,000 under section 276CC(i) of the Income-tax Act, 1961. The respondent-accused preferred an appeal in C.A. No. 46 of 1996. The appellate court by judgment dated August 12, 1996, confirmed the conviction, but the sentence was reduced to a period of three months. However, the appellate court has confirmed the se .....

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..... ound any offence. It is admitted that the accused has also filed an application for compounding the case. I am satisfied that the order of the Chief Commissioner in agreeing to compound the case, subject to leave of the court that would be granted by the court, is in accordance with law. As the offence is compounded, the conviction and the sentence imposed on the accused are liable to be set aside .....

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