https://www.taxtmi.com/caselaws?id=37512 A High Court considering sentence adequacy in income-tax related criminal proceedings held that appellate interference was unwarranted where the Magistrate had assessed the gravity of the false statements, false documents and abetment charges, along with the surrounding circumstances. The Court noted that the firm had already faced a substantial penalty in the income-tax proceedings for irregular accounting, and that this background was taken into account when sentence was imposed. Applying the principles that sentence depends on the nature of the offence, the manner of commission and the character of the offenders, the Court found no infirmity and refused to enhance the sentence. en-us Thu, 22 Jun 1978 00:00:00 +0530 Tue, 30 Mar 2010 12:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37512 A High Court considering sentence adequacy in income-tax related criminal proceedings held that appellate interference was unwarranted where the Magistrate had assessed the gravity of the false statements, false documents and abetment charges, along with the surrounding circumstances. The Court noted that the firm had already faced a substantial penalty in the income-tax proceedings for irregular accounting, and that this background was taken into account when sentence was imposed. Applying the principles that sentence depends on the nature of the offence, the manner of commission and the character of the offenders, the Court found no infirmity and refused to enhance the sentence. Case-Laws Income Tax Thu, 22 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37512