2003 (12) TMI 16

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....fit to pass a common order. The petitioner has been convicted for offence under section 276CC of the Income-tax Act, 1961, and sentenced to imprisonment till the rising of the court and to pay a fine of Rs. 2,000, in default to undergo 45 days rigorous imprisonment by the Additional Chief Judicial Magistrate, Madurai, in C.C. Nos. 17 and 18 of the 1992 against which appeals were filed in C.A. N....

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....as follows: "(a) The petitioner is a medical practitioner. It is alleged that he had not submitted the income-tax returns for the years 1983 to 1988. Six cases were instituted, each case for a year. Of the six cases, three cases were tried before the trial court and the remaining cases were stayed by this court in quash petitions, since a plea had been taken by the petitioner that an appeal aga....

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....e in relation to C.C. Nos. 13 to 15 of 1992 and C.C. Nos. 17 and 18 of 1992. (c) The accused filed a petition for extension of time, prior to the amendment, to submit his returns and the same was allowed by the Department. It may not be necessary to go into the other details of the case since the court accepted the said plea and acquitted the accused. The same principle applies to these cases a....