SATWANT SINGH MEHTA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The present revision has been filed by the petitioner Satwant Singh Mehta against respondent Income Tax Officer, Faridkot, challenging the impugned judgment of conviction and order of sentence dated 06.02.2014 passed by learned Chief Judicial Magistrate, Faridkot, vide which the petitioner was convicted under Sections 276-C and 277 of the Income Tax Act and sentenced to undergo rigorous imprisonment for a period of two years and to pay fine of Rs. 2500.00 and in default of payment of fine, to further undergo simple imprisonment for a period of three months under each Sec. and also challenging the judgment dated 29.11.2016 passed by learned Addl. Sessions Judge, Faridkot, vide which appeal filed by petitioner was dismissed. Both the sentences were ordered to run concurrently.

(2.) From the record, I find that a complaint was filed against accused-petitioner under Sections 276-C and 277 of the Income Tax Act. The brief averments of the complaint as noted down in the judgment passed by learned CJM, Faridkot, are as under:-

(3.) After granting opportunities to the accused, the complainant/assessing officer came to the conclusion that the accused has deliberately concealed the particulars of his income and thus imposed a penalty of Rs.54,800.00 vide order dated 27.04.2006. The appeal of the accused against the imposition of penalty under Sec. 271(1) (C) of the Act was dismissed by the Commissioner of Income Tax, Bathinda vide its order dated 11.10.2006.