2000 (9) TMI 8

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....ed the conviction and sentence for the offence punishable under section 277 of the Act, and reduced the sentence from one year and six months to nine months. The brief facts of the case reveal that a partnership concern known as Sat Narain Mahender Kumar at Tosham had three partners, namely, Mahender Kumar, Raj Kishan Gupta and Daropadi Devi. The accounts of this partnership firm were maintained by one Ram Kishan, munim. The income-tax return for the financial year 1976-77 was filed in the year 1977 by Mahender Kumar, Partner. The documents accompanying the income-tax return were also signed by Mahender Kumar. Inasmuch as the concerned department was of the view that in the income-tax return aforesaid, the firm has concealed the total....

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....s accepted vide order dated November 16, 1981. In so far as Raj Kishan Gupta is concerned, he was acquitted in appeal preferred by him. So far as Ram Kishan, munim, is concerned, he died when his appeal was pending before the Addl. Sessions Judge. In the facts referred to above, it is only Mahender Kumar, who is in revision against the orders, referred to above. Charge was framed against Mahender Kumar under sections 277 and 278 of the Act of 1961 as also sections 477A and 120B of the Indian Penal Code. He was held guilty by the trial court under sections 277 and 278 of the Act, and was acquitted of the charge framed against him under sections 477A and 120B of the Indian Penal Code. He was sentenced to undergo rigorous imprisonment fo....

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.... as the other partners are concerned, one of them has been acquitted and the other has died. Learned counsel for the petitioner further states that the petitioner, who was 42 years of age in the year 1979, was the first offender. No doubt, under the provisions of section 277 of the Act of 1961, the minimum punishment prescribed is six months but the proviso thereto really suggests that special reasons have to be recorded for awarding the sentence that may be less than minimum. Learned counsel for the petitioner, while relying upon the judgment of this court in the case of Smt. Ram Piari v. State [1994] 209 ITR 705, contends that if the trial is not concluded within a reasonable time, the accused can be sentenced to the period which he....