https://www.taxtmi.com/caselaws?id=76528 Conviction for wilful attempt to evade tax and for false statements in verification was not disturbed, as the trial court had appreciated the evidence and recorded guilt under the Income-tax Act, 1961. The High Court held that granting benefit under section 4 of the Probation of Offenders Act, 1958 was not illegal, particularly because the respondents were women of advanced age. It also noted that, since the respondents had not filed any appeal against conviction, their acquittal could not be considered in the revenue's appeal. The challenge to the sentence therefore failed and the probation order was upheld. en-us Tue, 05 May 2009 00:00:00 +0530 Thu, 01 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76528 Conviction for wilful attempt to evade tax and for false statements in verification was not disturbed, as the trial court had appreciated the evidence and recorded guilt under the Income-tax Act, 1961. The High Court held that granting benefit under section 4 of the Probation of Offenders Act, 1958 was not illegal, particularly because the respondents were women of advanced age. It also noted that, since the respondents had not filed any appeal against conviction, their acquittal could not be considered in the revenue's appeal. The challenge to the sentence therefore failed and the probation order was upheld. Case-Laws Income Tax Tue, 05 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76528