https://www.taxtmi.com/caselaws?id=28546 Sentencing discretion was examined in relation to offences under the Income-tax Act and the Indian Penal Code. For the section 277 Income-tax Act offence, the court treated the age of the offences, absence of repeat misconduct, prior departmental penalties, and the explanation regarding the accounting entries as adequate special reasons for leniency, so the sentence was not enhanced. For the false-evidence and conspiracy offences, the conviction was maintained, but the fine under section 193 IPC was found too low in light of deliberate false entries and suppression of income, so the individual fines were increased while the firm's sentence remained unchanged. en-us Thu, 09 Apr 1981 00:00:00 +0530 Tue, 23 Feb 2010 15:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28546 Sentencing discretion was examined in relation to offences under the Income-tax Act and the Indian Penal Code. For the section 277 Income-tax Act offence, the court treated the age of the offences, absence of repeat misconduct, prior departmental penalties, and the explanation regarding the accounting entries as adequate special reasons for leniency, so the sentence was not enhanced. For the false-evidence and conspiracy offences, the conviction was maintained, but the fine under section 193 IPC was found too low in light of deliberate false entries and suppression of income, so the individual fines were increased while the firm's sentence remained unchanged. Case-Laws Income Tax Thu, 09 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28546