K. PALVANNAN Vs. ASSISTANT COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) SINCE the issue involved in the two revisions are one and the same, I deem it fit to pass a common order.

(2.) THE petitioner has been convicted for offence Under Section 276CC of the Income -tax Act, 1961, and sentenced to imprisonment till the rising of the court and to pay a fine of Rs. 2,000, in default to undergo 45 days rigorous imprisonment by the Additional Chief Judicial Magistrate, Madurai, in C. C. Nos. 17 and 18 of the 1992 against which appeals were filed in C. A. Nos. 14 and 15 of 2001 before the Additional District Sessions Judge (Fast Track Court No. 2), Madurai, who confirmed the conviction but reduced the sentence to one of fine of Rs. 1,000, in default to undergo six months rigorous imprisonment. Aggrieved by the same, the present revision has been filed.

(3.) THAT being so, learned counsel for the petitioner would argue that the conviction is not proper, especially when the income -tax authorities have granted time for extension and the petitioner, has also submitted his income -tax returns.