INCOME TAX OFFICER Vs. SITA RAM

JUDGEMENT

(1.) THESE revisions raise a common question of law and, therefore, have been heard together and are being disposed of by a common order.

(2.) THE opposite party No. 1, Sita Ram, was convicted by the Chief Judicial Magistrate, Bareilly, under Section 277 of the I.T. Act, 1961, for filing false returns of his income for the various years from 1957-58 onwards to 1963-64, and in each case he was sentenced to six months' rigorous imprisonment.

(3.) AT the time of hearing none appeared for the opposite party No. 1. I have, therefore, heard only the learned counsel for the applicant and the learned Government counsel.