Supreme Court · 2011 INSC 355 · Decided 5 May 2011
Income Tax Officer, Jind v. MIS. Mangat Ram Norata Ram Narwana & ANR.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 355 · [2011] 5 S.C.R. 1137
- Case number
- CRIMINAL APPEAL No. 8/2005
- Decided
- 5 May 2011
- Bench
- H.S. BEDI, C.K. PRASAD (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- Income Tax Act Section 276C(i), 277, 278, 143(3), 148
Headnote
A 8 Income Tax Act, 1961: ss. 276C(i), 277, 278 - Discrepancies relating to entries of incom~, sale and C purchase and bank accounts of respondent-firm - Revised return filed duly signed by the accused-partner - Assessment of income - Based on assessment, penalty imposed - Penalty paid ulss.276C(i), 277, 278 for prosecution of firm and partner - Magistrate held them D guilty and imposed fine on the firm and the partner and awarded sentence of one year rigorous imprisonment on the partner - Acquittal of partner by appellate court - Upheld by High Court on the ground that
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