RAM PIARI Vs. STATE

JUDGEMENT

(1.) THE petitioner was convicted under Sections 276c (1) and 277 of the Income-tax Act, 1961, and was sentenced to undergo simple imprisonment for six months under Section 276c (1) and further sentenced to undergo simple imprisonment for six months under Section 277 of the Income-tax Act by the Chief Judicial Magistrate, Chandigarh, on February 21, 1984. Both the sentences were ordered to run concurrently. The appeal filed by the petitioner was dismissed by the Additional Sessions Judge, Chandigarh, on September 10, 1985. Hence, this revision petition.

(2.) THE facts relevant are that, for the accounting year April 1, 1976, to March 31, 1977, the assessment year being 1977-78, the accused submitted the return of income to the Income-tax Officer, Chandigarh, declaring a rental income of Rs. 20,985. The said return was verified by the accused to the effect that the information given in the return and annexure is correct to the best of her knowledge and belief. It is alleged that the accused sold property Nos. 126, 127, Sector 22, Chandigarh, for Rs. 3,85,000 to Dr. Amrik Singh and another on April 29, 1976 ; that the said fact came to the notice of the Department and later on a notice was issued to the accused for reopening of her case ; that the accused did not submit any fresh return ; that on enquiry the Income-tax Officer held that the accused has made a capital gain of Rs. 1,27,000 by the sale of the property and concealed the above income while filing the return and that the accused did not file a complete return and concealed the income and also made a wrong verification.

(3.) IN support of the case, the prosecution examined Shri S. P. Uppal, Income-tax Officer, as P. W.-1, and also tendered in evidence the documents, exhibits P-1 to P-6.