INCOME TAX OFFICER Vs. RADHA KISHAN

JUDGEMENT

(1.) This is a revision petition against the appellate order of Shri Hari Ram, Sessions Judge, Ambala, preferred by the Income -Tax Officer, A. Ward, Yamunanagar, district Ambala The challenge is solely confined to the substitution of the order of sentence to release of the accused -Respondent on probation in terms stated therein.

(2.) The facts are simple. The Respondent was a partner of three firms. These firms were assessable to Income -tax for the year 1978 -79. No doubt, the firms were required to file their returns before 31st July, 1978, the Respondent too in his personal capacity had to file a return totalling up his income derived as partner from the aforementioned three firms. He failed to do so within the time prescribed and thus he came within the grips of Sec. 276 CC of the Income -tax Act, 1961. On prosecution, the Respondent was convicted by the trial Court which sentenced him to three months' rigorous imprisonment and a fine of Rs. 100. In default of payment of fine, he was ordered to further undergo rigorous imprisonment for a period of fifteen days.

(3.) The Respondent filed an appeal before the Sessions Judge, Ambala, and there it appears that a plea bargaining was struck. As is evident from para 9 of the judgment, the learned Counsel appearing for the said Respondent did not challenge the conviction of the Respondent and straightaway pleaded for the benefit of Sec. 360 of the Code of Criminal Procedure being extended to him. And as is evident from para 10 thereof, this course was not opposed by learned Counsel appearing for the Income -tax Officer Rather he laid claim to the costs of litigation. The learned Judge passed the order in these circumstances.