9911796707
TMI Blog1983 (9) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... sent respondent, Darshan Singh, had made an application to the ITO, Phagwara, in the statutory Form No. 31 as required by rule 42 of the I.T. Rules, 1962. That application was made by him for the grant to him of a certificate under s. 230(1) of the I.T. Act, 1961 (hereinafter called 'the Act'). That application was accompanied by an affidavit. In that application, the respondent had stated that he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also filed a return under the G.T. Act declaring taxable gift of Rs. 5,000 after claiming basic exemption of Rs. 10,000. The ITO, 'B' Ward, Phagwara, therefore, filed a complaint against the respondent for taking action against him under s. 277 of the Act and under s. 193, Indian Penal Code. The case was tried by the Judicial Magistrate, 1st Class, Phagwara, He found the respondent guilty of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od conduct for a period of one year under s. 4(1) of the Probation of Offenders Act, 1958. Feeling aggrieved against the order of the Sessions Judge, the complainant has filed this revision petition on the ground that the respondent was more than 18 years of age and could not be given the benefit of Probation of Offenders Act, 1958, in view of s. 292-A of the Act. The revision petition is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax Clearance Certificate as he Wanted to go abroad to meet his sons. It was also pointed out that the offence was committed more than six years back. He, therefore, prayed that a lenient view may be taken against the respondent while imposing sentence. I am of the opinion that a lenient view cannot be taken in the present case.. The respondent had tried to conceal his property as well as his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence will have to be awarded to him for the offence falling under s. 193 of the Indian Penal Code, otherwise the order would become contradictory. For the foregoing reasons, I accept the present revision petition and set aside that part of the order of the learned Sessions Judge by which probation was granted to the respondent and sentence him to undergo three months' rigorous imprisonment and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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