2009 (3) TMI 419

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndents Nos. 1 and 2 S. S. Mor, Senior Deputy Advocate General for respondent No. 3. JUDGMENT KANWALJIT SINCH AHLUWALIA J.- The petitioner has been convicted and sentenced by the court of the Chief Judicial Magistrate, Jind, vide judgment and order dated August 30, 1996, under section 277 of the Income- tax Act, 1961 ("the Act") to undergo rigorous imprisonment for two years and to pay ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s an income-tax assessee having a status of individual. He had concealed certain properties and plots purchased in the return filed for the assessment year 1985-86. It is stated that notice under section 143(1) of the Act was received on July 17, 1986. Notice was also issued to the petitioner to participate in the selective scrutiny scheme. It is stated that the petitioner, on appearance, admitted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tate [2003] 2 RCR 60 and Des Raj v. State of Haryana [1996] 1 RCR 689 to contend that protracted trial in itself has been taken into consideration by courts as mitigating circumstance. The counsel further submitted that at the very outset when the notice was received, the petitioner accepted non-disclosure of the properties and had paid the penalty before the competent authority. The counsel has f....