2009 (10) TMI 449

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.... Mohinder Pal J.- This revision petition is directed against the judg-ment dated March 14, 1991, passed by the Additional Sessions Judge, Ambala, whereby the judgment of conviction and sentence order dated August 17, 1988, passed by the Chief Judicial Magistrate, Ambala, convicting the petitioner under section 276C of the Income-tax Act, 1961 (hereinafter referred to as "the Act") and sentencing ....

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....nvicted and sentenced under section 276C of the Act, as mentioned above. 3. The accused-petitioner, along with his partners, dealt in the sale and purchase of wholesale cloth. On August 10, 1981, the stock and account books of the petitioner-firm were checked and a physical verification of the stocks found there was made. After preparation of the inventory, the clos-ing stock was assessed at Rs....

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....tioner took the stand that all the purchases and sales made were duly vouched and that there was no discrepancy. He did not take the stand that he was not responsible for the conduct of the business affairs of the petitioner-firm. Both the courts below found sufficient evidence to hold that the petitioner was actively connected with the business of the petitioner-firm and was responsible for maint....