2005 (11) TMI 66

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..... 2,500 and in default of payment of fine to undergo 51 of 1 month on each count passed by the Additional Chief Judicial Magistrate (Economic Offences), Indore, in Criminal Case No. 88 of 1990 decided on February 25, 1993, with a modification of the sentences to run concurrently. The Union of India through the Income-tax Officer, Ward No. 2, Gwalior, filed a complaint against the applicant accused Radheshyam Renwal for offences punishable under sections 276C and 277 of the Income-tax Act, 1961. In the complaint it was alleged that the accused was a partner in the firm M/s. Narsinghdas Renwal, Sarafa, Lashkar; that a raid was conducted by the central excise authorities on the residential premises of the accused on February 4, 1981; that g....

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....)(c) of the Income-tax Act by issuing a show-cause notice to the accused on October 13, 1986; that considering the case of the accused the Income-tax Officer, D-Ward, Gwalior, levied a penalty of Rs. 3,720 under section 271(1)(c) of the Income-tax Act vide order dated March 27, 1987; that the accused filed an appeal before the Commissioner of Income-tax (Appeals), Bhopal against the above penalty order of the learned Income-tax Officer; that the learned Commissioner of Income-tax (Appeals), Bhopal dismissed the appeal of the accused and confirmed the penalty order passed by the above Income-tax Officer; that from the above facts it was clear that the accused Radheshyam Renwal had concealed his income and furnished inaccurate particulars. Th....

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....anically without application of proper mind closed by the learned trial court. Having heard the arguments, I have gone through the record of the case. I find that vide order dated January 20, 1993, recorded in the order-sheet the learned trial court after examining the accused applicant under section 313 of the Code of Criminal Procedure asked him whether he wished to produce defence evidence and the applicant replied in the affirmative. The case was then adjourned for recording of the defence evidence to February 17, 1993 and the accused applicant was directed to produce his defence evidence himself. On February 17, 1993, the accused applicant was not personally present before the court and vide the order-sheet he submitted an applicati....