PARVEEN KUMAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) PETITIONER has been convicted and sentenced by the Court of the Chief Judicial Magistrate, Jind, vide judgment and order dated 30 -8 -1996 under Section 277 of the Income Tax Act ('the Act') to undergo rigorous imprisonment for two years and to pay a fine of Rs. 3,000 and in default of payment of fine to further undergo rigorous imprisonment for one month. The petitioner was also convicted and sentenced under Section 276C(i) of the Act to undergo rigorous imprisonment for two years and to pay a fine of Rs. 3,000 and in default to further undergo rigorous imprisonment for one month. Both the sentences were ordered to run concurrent. Aggrieved against the same, the appeal filed by the petitioner, was also dismissed by the Sessions Judge, Jind, vide judgment and order dated 22 -3 -2001.

(2.) THE Appellate Court had reduced the sentence from two years to one year rigorous imprisonment under Sections 276C(i) and 277 of the Act.

(3.) COUNSEL for the petitioner has stated that he will not contest the petition on merits as two Courts below have upheld the conviction of the petitioner. Counsel further states that even though the Act has provided minimum sentence of three months rigorous imprisonment, long pendency of the case be taken as special reason for reduction of sentence to already undergone. Counsel has further submitted that petitioner has undergone about seven days of his actual sentence.