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TMI Blog1991 (1) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... enal Code. For the offence under section 277 of the Income-tax Act, accused Nos. 2 and 3 are sentenced to undergo rigorous imprisonment for six months. No separate sentences are awarded to these accused for the offences under sections 193 and 196, Indian Penal Code. The case in short is as follows : The first accused firm has been engaged in the business of purchase and sale of iron and steel materials. The firm was assessed to income-tax and the second accused filed exhibit P-3 return for the assessment year 1971-72 disclosing an income of Rs. 1,54,194.40. The return was submitted to the Income-tax Officer, A-Ward, Ernakulam. Later, this file was transferred to the Special Circle, Ernakulam. The Income-tax Officer attached to the Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibit P-35(a) dated December 23, 1970, and this transaction was not shown in the return. On the side of the complainant, PWs 1 to 7 were examined and exhibits P-1 to P-39 were marked. On the side of the accused, four witnesses were examined. The trial court found the accused guilty and this finding was confirmed in the appeal filed by the accused. As regards the first allegation against the accused that they purchased two wagon loads of M. S. rods from Ganesh Exports and Imports, Calcutta, in the name of one Abraham, contractor, it was attempted to be proved through the oral evidence of PWs 1 to 3 and various documents produced in this case. The accused also adduced evidence by way of rebuttal of the complainant's evidence. PWs-2 and 3 are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing arrived at by the courts below is either perverse or unreasonable. The evidence adduced by the complainant was dealt with in detail and I do not propose to reassess the evidence as it is unnecessary. Counsel for the accused contended that so many relevant documents were not produced and the accounts maintained by Ali Moopen and Sons were necessary. I am not inclined to accept this contention. It was also contended that, as per the complainant's case, one lorry KLE 2778 was used for transporting the goods. But, exhibit D-2 G. V. R. shows that this lorry was in the workshop during the relevant time. The court rejected this contention for the reason that the trip sheet and the G. V. R. were not regularly maintained by the driver. The findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en dealt with in paragraph 35 of the judgment of the trial court. The trial court held that there was ample evidence to show that the actual price was Rs. 39,498.40 and that the accused paid Rs. 18,629 over and above the amount shown in the bill. On the above facts and on allied circumstances, the trial court as well as the lower appellate court came to the conclusion that the accused committed offences punishable under section 277 of the Income-tax Act and sections 193 and 196 of the Indian Penal Code. The conviction and sentence entered against the accused are challenged on various other technical grounds. It was submitted that the return was admitted by the Income-tax Officer, A-Ward, Ernakulam, whereas the complaint was filed by the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ernakulam, the entire assessment proceedings, the search and other incidental matters were carried out by the Income-tax Officer, Special Circle, Cochin. It cannot be said that the offence was completed when exhibit P-3 ,report was submitted. In any view of the matter, the Income-tax Officer, Special Circle, Cochin, was competent to initiate proceedings against the accused. The next contention urged by the accused is that accused Nos. 1 and 3 cannot be found guilty on the basis of the returns submitted by the second accused. As regards the complicity of the third accused, there is no direct evidence. There is no evidence to show that the third accused was carrying on the business of the partnership firm. The third accused could be roped i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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