(1.) VIDE judgment/order dated 13/21.10.1986 of learned Chief Judicial Magistrate, Jalandhar, the petitioner stands convicted under Sections 276(c) and 277 of the Income Tax Act (for short the Act) and has been sentenced to undergo RI for one year and to pay a fine of Rs. 1,000/-, in default to undergo further RI for two months on both the counts. Both the substantive sentences were, however, ordered to run concurrently. Aggrieved by that he preferred an appeal which is also dismissed vide impugned judgment of learned Additional Sessions Judge, Jalandhar dated 22.2.1983. Hence the instant revision.
(2.) IT has been brought to my notice that the petitioner remained in custody for sometime during trial. The exact period of custody is not known to Mr. Chahal, learned counsel for the petitioner. However, at the time of dismissal of his appeal by the lower appellate Court on 22.2.1988, the petitioner was taken into custody and according to Mr. Chahal he remained in custody upto 21.6.1988 when the present revision was admitted by this Court. In this way, he is stated to have undergone four months and a few days.
(3.) HOWEVER , Rakesh Bahri was acquitted by the trial Court.