TaxTMI 
TaxTMI 
1980 (4) TMI 6
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.... The opposite party No. 1, Sita Ram, was convicted by the Chief Judicial Magistrate, Bareilly, u/s. 277 of the I.T. Act, 1961, for filing false returns of his income for the various years from 1957-58 onwards to 1963-64, and in each case he was sentenced to six months' rigorous imprisonment. On appeals in all these seven cases, the learned Sessions judge, Bareilly, while maintaining the convicti....
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.... not merit any reduction in the matter of the sentence imposed by the Chief judicial Magistrate in each case. At the time of hearing none appeared for the opposite party No. 1. I have, therefore, heard only the learned counsel for the applicant and the learned Government counsel. It appears that the applicant, i.e., the ITO, as well as both the courts below, had no correct idea of the law appl....
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....he fact that litigation was a long drawn out one could not help it and had to impose the minimum sentence provided by law. The learned sessions judge also followed this law. He, how ever, held that the minimum sentence could be reduced as there were adequate and special reasons to the contrary. But this was not the law either on the date of offence. It is not disputed that the law applicable wou....
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....il 1, 1964, this provision was amended by Act No. 5 of 1964 and the bracketed portion of s. 277 as shown on p. 504 of this judgment was substituted in its place. It appears that the courts below applied the 1975 law as it was in force when the complaints against opposite party No. 1 were filed. But as shown above the law applicable would be the law existing on the date the offence was committed.....