K.C.PURI, J. - (1.) THE accused/petitioners were tried and convicted under ss. 276C, 276D, 277 of the IT Act and 193, IPC, by Shri Satish under s. 276C of the IT Act and in default of payment of fine, to further undergo rigorous imprisonment for a period of seven days; to undergo simple imprisonment for a period of one year and a fine of Rs. 1,500 each under s. 276D of the IT Act and in default of payment of fine, to further undergo simple imprisonment for one month; to further undergo further rigorous imprisonment for a period of one year and to pay a fine of Rs. 100 each under s. 277 of the IT Act and in default of payment of fine, to undergo further simple imprisonment for seven days and to undergo rigorous imprisonment for one year and also to pay a fine of Rs. 300 under s. 193, IPC. In default of payment of fine, they were ordered to undergo simple imprisonment for 15 days. The firm was also sentenced to pay a fine of Rs. 250 under s. 276C, Rs. 1,500 under s. 276D and Rs. 250 under s. 277 of the IT Act. All the sentences were ordered to run concurrently.
(2.) SMT . Vidya Devi wife of Shri Munna Lal was also arrayed as an accused by the complainant as she was also a partner of the firm. Since she was a lady and not associated in active participation of the business of the firm, she was
(3.) IN short, the prosecution case is that complainant R.K. Kuchhal, ITO, Kaithal, under authorization of CIT, Haryana, present petitioners and Smt. Vidya Devi for the offences under ss. 276C, 276D and 277 of the IT Act as well as 193, IPC. The allegations in the complaint were that M/s Sat Pal Ved Parkash was a registered partnership firm consisting of four partners namely Sat Pal, Dharam Pal, Ved Parkash and Smt. Vidya Devi. The said firm dealt in Kiryana goods on an income of Rs. 20,110 which was duly signed and verified by Sat Pal, petitioner, being one of the partners on 26th cent on estimated sale of Rs. 8,94,269, but in the original return these were shown to the extent of Rs. 6,68,384.;