Supreme Court · 2004 INSC 529 · Decided 17 September 2004

Dipesh Chandak v. Union of India

Court
Supreme Court of India
Citation
2004 INSC 529 · [2004] SUPP. 4 S.C.R. 493
Case number
CRIMINAL APPEAL No. 1032/2004
Decided
17 September 2004
Bench
S.N. VARIAVA, A.K. MATHUR (2-judge bench)
Outcome
Leave Granted & Disposed off
Case type
Criminal
Acts & sections cited
IPC; CrPC Section 306(2), 308, 306; Constitution Article 20(2); Income Tax Act Section 277, 278, 20(2)

Headnote

Criminal Procedure Code, 1973-Sec.306(2), 308-Grant of Pardon­ Under Income Tax Act for offence of misappropriation of funds-Held, not applicable to offences under Income Tax Act for filing false return. The Appellant an accused in a number of cases pertaining to the Fodder Scam in the Animal State Exchequer by issuing fake bills for supplies. A B c He was granted a pardon by the Special Judge, CBI, on condition D that he makes a full and complete disclosure. On the basis of the statement made by him, the Deputy Commissioner of Income Tax, Central Circle- 1, Patna issued a

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