INCOME TAX DEPARTMENT Vs. JENIOUS CLOTHING PVT. LTD.

JUDGEMENT

(1.) The Income Tax Department has filed these appeals under Sec. 377 of Cr.P.C. against the sentence on the ground of its inadequacy. The details of these appeals are as under:

(2.) The judgment of conviction and order on sentence has been passed by the Special Court for Economic Offences, Bengaluru, Special Court established under Sec. 280-A of the Income Tax Act, 1961 (hereinafter for the sake of brevity referred to as the 'I.T. Act, 1961'). A special Court of Judicial Magistrate First Class has been established under notification dtd. 1/9/1982 bearing No. LAW/106/LCE 79 issued by the Government of Karnataka reads as under:

(3.) The order pursuant to which the above notification is issued reads as under: