TaxTMI 
TaxTMI 
2026 (7) TMI 1415
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....Ansari and others), under Section 277 of the Income Tax Act, Police Station Katra, District Mirzapur, whereby the learned C.J.M, Mirzapur, whilst convicting the accused Qamaruddin Ansari under Section 277 of the Income Tax Act had released the convict under the provisions of Offenders Act. Factual Matrix 2. Shorn of the details, a complaint filed under Section 277 of the Income Tax Act before the learned C.J.M, Mirzapur/concerned court against Qamaruddin Ansari and Azimullah Ansari partners of the firm M/S Mohammad Ibrahim Azimullah, Bhadohi, District Varanasi. It has been alleged in the said complaint that in the statement of Assessment Year 1968-1969, submitted on 26.10.1968, the firm has evaded the income of Rs. 1,15,470/- which th....
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....such activities in future, he should not be sent to jail. 6. The statement of the accused/opposite party referred herein above, that out of Rs. 1,15,470/- Rs. 50,810/- has been exempted by the Hon'ble High Court has been accepted by the witness no. 1, the Income Tax Officer- D.C. Ganguly. It is proved by record that for the remaining amount (Rs. 61,460/-), the tax and the penalty has been deposited by the accused/opposite party and now the offence against the accused/opposite party has remained only technical. 5. Finding it to be a very old case and as the father of the accused/opposite party has died during the pendency of the case and on the basis of acceptance of the guilt by the accused/opposite party alongwith undertaking that he....
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....28.04.1982 passed by the court concerned, is liable to be set aside. 10. Learned counsel for the appellant has further relied on the case of Union of India Vs. Mamta Sethi And Ors., AIR Online 2000 SC 587, wherein the Hon'ble Supreme Court has held:- "3. The respondents were convicted under Sections 276C and 277 of the Income-tax Act, 1961, but they were released under the Probation of Offenders Act. The appellant-Union challenged the said order before the High Court in a criminal appeal. But a learned single judge of the High Court dismissed the appeal with one sentence "I find no reason to interfere with the order of the trial court, hence, dismissed". 4. The contention of the appellant-Union is that the trial court a....
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.... the prosecution against the respondents was launched in the year 1980, the aforesaid Section 292A was in force and the conviction was recorded after the coming into force of that provision regardless of the assessment year involved. However, the assessment year involved was earlier to the coming into force of Section 292A of the I.T Act. Although, in my view, the benefit of probation should not have been given to the respondents by the appellate court in view of the aforesaid provision, since the matter pertained to the assessment year 1968-69 and the respondents have been given the benefit of probation, it would not advance the interests of justice, if at this stage, after lapse of so many years, the respondents are sentenced to imprisonm....