Suresh Babu Vs ITO (Madras High Court)
Madras High Court Suspends Sentence in Section 276CC Prosecution Pending Revision
The Madras High Court granted suspension of sentence and bail to the assessee, who had been convicted under section 276CC of the Income-tax Act, 1961 for failure to file the return of income within the prescribed time and for not clubbing the minor son’s income. The conviction and sentence of one year rigorous imprisonment with fine had been affirmed by the Sessions Court.
The assessee contended that during reassessment proceedings, the Department itself had passed an order resulting in a refund of tax, which was placed on record before the Trial Court, thereby raising substantial grounds that the offence itself may not survive. Taking note of these submissions and the prima facie merits in the criminal revision, the High Court held that the petitioner had made out a case for suspension of sentence pending disposal of the revision.
Accordingly, the Court ordered suspension of execution of sentence, enlarged the petitioner on bail, and granted exemption from surrender, subject to conditions such as execution of bond, furnishing sureties with identification, and monthly appearance before the Trial Court. The criminal miscellaneous petitions were thus allowed, keeping the final adjudication open in the pending revision petition.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
