2000 (2) TMI 20

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....accused was convicted and sentenced to undergo rigorous imprisonment for a period of six months and to pay a fine of Rs.10,000 under section 276CC(i) of the Income-tax Act, 1961. The respondent-accused preferred an appeal in C.A. No. 46 of 1996. The appellate court by judgment dated August 12, 1996, confirmed the conviction, but the sentence was reduced to a period of three months. However, the ap....