INCOME TAX OFFICER Vs. K JAGADEESAN

JUDGEMENT

(1.) THE Order of the Court was as follows : THE petition is filed by the ITO to compound the offence. THE respondent/accused was convicted and sentenced to undergo rigorous imprisonment for a period of 6 months and to pay a fine of Rs. 10, 000 under section 276CC(1) of the Income-tax Act, 1961 ('the Act'). THE respondent/accused preferred an appeal in C.A. No. 46 of 1996. THE appellate court by judgment dated 12-8-1996 confirmed the conviction, but the sentence was reduced to a period of 3 months. However, the appellate court has confirmed the sentence of fine as imposed by the trial court.

(2.) AGGRIEVED by the said judgment, the accused has preferred this revision. When the revision case came up for final hearing, the complainant-ITO has filed this application seeking leave to compound the offence. It is alleged in the petition that the Chief Commissioner has passed an order that if the petitioner/accused agrees to pay compounding fee of Rs. 10, 000, the matter can be considered and the respondent has also paid the amount on 3-12-1998.