https://www.taxtmi.com/caselaws?id=23413 The appeals were dismissed as the court upheld the special judge's discretion in sentencing under sections 269SS and 276DD of the Income-tax Act. The judgment clarified that section 276DD does not mandate fines equal to the deposit amount received but grants the court flexibility in determining fines based on circumstances. The court emphasized the importance of judicial discretion in sentencing and affirmed that fines can vary depending on the situation, ultimately dismissing the appeals challenging the fines imposed on the respondents for contravention of the Income-tax Act. en-us Thu, 28 Jun 1990 00:00:00 +0530 Sat, 19 Dec 2009 11:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23413 The appeals were dismissed as the court upheld the special judge's discretion in sentencing under sections 269SS and 276DD of the Income-tax Act. The judgment clarified that section 276DD does not mandate fines equal to the deposit amount received but grants the court flexibility in determining fines based on circumstances. The court emphasized the importance of judicial discretion in sentencing and affirmed that fines can vary depending on the situation, ultimately dismissing the appeals challenging the fines imposed on the respondents for contravention of the Income-tax Act. Case-Laws Income Tax Thu, 28 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23413