https://www.taxtmi.com/caselaws?id=22861 The court upheld the convictions of A-2 and A-3 under sections 276C and 277 of the Income-tax Act, with A-2 sentenced to pay fines and undergo imprisonment till the rising of the court. The Income-tax Department's appeal for sentence enhancement was dismissed as the lower court's reasons for the sentence were deemed appropriate. The court found the evidence presented by the prosecution, including secret account books, to be valid. A-2's responsibility as the managing partner of the firm was affirmed, and intentional income suppression was established, leading to the dismissal of appeals and affirmation of convictions. en-us Fri, 19 Oct 1990 00:00:00 +0530 Mon, 14 Dec 2009 16:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22861 The court upheld the convictions of A-2 and A-3 under sections 276C and 277 of the Income-tax Act, with A-2 sentenced to pay fines and undergo imprisonment till the rising of the court. The Income-tax Department's appeal for sentence enhancement was dismissed as the lower court's reasons for the sentence were deemed appropriate. The court found the evidence presented by the prosecution, including secret account books, to be valid. A-2's responsibility as the managing partner of the firm was affirmed, and intentional income suppression was established, leading to the dismissal of appeals and affirmation of convictions. Case-Laws Income Tax Fri, 19 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22861