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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Courts Urged to Enforce Minimum Sentences Under Income-tax Act Sections 277 & 278, Despite Leniency Trends.</h1> The circular addresses the lenient approach taken by courts regarding minimum punishments under Sections 277 and 278 of the Income-tax Act, 1961, which mandate at least six months of imprisonment. Despite this, courts have been applying the Probation of Offenders Act, 1958, to reduce sentences. The Supreme Court affirmed this application in a related case under the Prevention of Food Adulteration Act. The circular instructs prosecution counsels to emphasize the need for strict adherence to minimum sentencing, while also considering test cases based on the enactment dates of relevant laws. These instructions are to be communicated to relevant inspection officers.
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