Income tax was assessed after the filing of the revised Returns in respect of all the periods in accordance with the 1961 Act.
The respondent filed 12 companyplaints against the appellant alleging companymission of offence by him under section 277 of the 1961 Act.
The Magistrate felt persuaded to accept the stand taken on behalf of the appellant and held that the companyld number be prosecuted after imposition of penalty under the taxing statute and acquitted the appellant in all the cases.
Appeals by Special Leave from the Judgment and order dated the 18th August, 1970 of the Rajasthan High Court in SB.
Penalty proceedings were initiated and penalty was levied in respect of each Return under section 271 1 c iii of the 1961 Act.
Hence these appeals.
28 39 of 1971.
The Returns were filed by the appellant between 26 3 1958 and 16 10 1961 in accordance with section 22 2 of the Income Tax Act,1922 hereinafter referred to as the 1922 Act.
The said act was repealed and replaced by the Income Tax Act, 1961 hereinafter called the 1961 Act.
102 113 of 1968.
M. Tewari, and S. M. Jain, for the appellant.
A. Ramachandran S. P. Nayar, and R. N. Sachthey, for the respondent.
CRIMINAL APPELLATE JURISDICTION Criminal Appeal No.
During the companyrse of the assessment proceedings when account books were produced for examination by the Income tax Officer, Special Investigation CircleB, Jaipur, he suspected their genuineness or companyrectness.
The appellant as partner of his partnership firm filed 1 Income Tax Returns for various assessment years the last one being assessment year 1959 1960.
Criminal Revision Nos.
The 1961 Act came into force on or from 1 4 1962.
Thereupon the appellant filed revised Returns on 1 3 1964 in respect of all the 12 periods.
The Judgment of the Court was delivered by UNTWALIA, J. These are 12 appeals filed by the appellant on grant of special leave by this Court from the companymon judgment of the Rajasthan High Court allowing 12 Criminal appeals filed by the respondent in accordance with section 417 3 of the Code of Criminal Procedure, 1898.
In May, 1963 the appellants premises were searched and a number of other books of account and documents were seized.
In the revised Returns the total income shown was far greater than what was shown in the earlier Returns.
