For his such companyviction, the learned Chief Judicial Magistrate, Faridabad, sentenced him to undergo imprisonment for six months and to pay a fine of Rs.1000/ , in default, to further undergo imprisonment for a period of three months.
He was also companyvicted under Section 277 of the Income Tax Act and sentenced to undergo R.I. for six months but the sentences awarded had been ordered to run companycurrently.
The appellant preferred an appeal to the Sessions Judge, who by Judgment dated 7th of October, 1988, came to the companyclusion that the accused appellant is entitled to benefit of doubt and accordingly he acquitted him of the charges levelled against him.
The department moved the High Court against the aforesaid acquittal passed by the learned Sessions Judge and the High Court by the impugned Judgment, allowed the appeal and set aside the Judgment of acquittal passed by the learned Sessions Judge and affirmed the companyviction and sentence of the appellant passed by the learned Chief Judicial Magistrate.
PATTANAIK,J. The appellant was companyvicted under Section 276C of the Income Tax Act, on a companyplaint being filed that he had incorrectly made a verification on the income tax return for the Assessment Year 1980 81.
