2003 (12) TMI 16

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner 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. Nos. 14 and 15 of 2001 before the Addit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edical 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 against the adjudication order passed by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 also." That being so, learned counsel for the....