INCOME TAX OFFICER Vs. YELLAGOWD K R

JUDGEMENT

(1.) THIS petition is preferred by the ITO, B Ward, Khammam, against the order of acquittal of A 1, A 2 and A 4 to A 16 in C. C. No. 49/81 on the file of the Special Judge for Economic Offiences, Hyderabad. All the accused were charged with the offences punishable under ss. 276C(1)(i) and 277(i) of the IT Act, 1961. The learned special judge, however, convicted A 1 and A 3 of both the charges. As A 1 is a firm, no sentence of fine was even inflicted. Only A 3 was convicted and sentenced to undergo rigorous imprisonment for one year and also to pay a fine of Rs. 1,000, in default to undergo simple imprisonment for three months for the offences under ss. 276(1)(i) and 277 (i) of the IT Act. Both the sentences were directed to run concurrently.

(2.) THE appeal was admitted by this Court only as against A 1, A 2 and A 11. it is reported that A 2 has since died and that the appeal against him adbated. A 11 is one of the partners of the firm. The appeal against other partners of the firm having been dismissed by Ramachandra Raju J., at the time of admission, it deserves to be dismissed against A 11 also.