Law:

Section:

Section 276C of the Income-tax Act, 1961 - Offences and prosecutions - Wilful attempt to evade tax, etc. - Assessment year 1981-82 - Department filed complaint against assessee alleging that assessee had committed offences punishable under sections 276C and 277 - Trial court vide order dated 20-1-1993 adjourned case, for recording defence evidence to be produced by assessee on 17-2-1993 - On 17-2-1993, assessee filed an application praying appearance by his counsel on ground of his ill-health and sought an adjournment for production of evidence - Trial court allowed prayer of assessee but refused to grant further time for producing defence - Consequently, trial court convicted assessee - In revision assessee's case was that trial court had not been fair in trial - Whether when trial court accepted application for appearance by counsel on ground of illness of assessee, it was not fair on part of trial court to refuse adjournment for production of defence evidence - Held, yes - Whether, therefore, conviction under sections 276C and 277 and sentence impugned were to be set aside and case was to be remanded to trial court with a direction that an appropriate opportunity be afforded to assessee to produce his defence evidence - Held, yes ORDER 1. This is a revision by the accused applicant under section 397/401 of the Code of Criminal Procedure. The applicant is aggrieved by the dated 22-5-1999 passed by the Third Additional Sessions Judge, Indore, in Criminal Appeal No. 36/1993 whereby he maintained the conviction of the applicant under section 276C and section 277 of the Income-tax Act sentencing him to undergo simple imprisonment of 3 months and fine of Rs. 2,500 and in default of payment of fine to undergo SI of 1 month on each count passed by Additional Chief Judicial Magistrate (Economic Offences), Indore, in Criminal Case No. 88/1990 decided on 25-2-1993 with a modification of the sentences to run concurrently. 2. Union of India through Income-tax Officer, Ward No. 2, Gwalior, filed a complaint against the applicant accused Radheshyam Renwal for offences punishable under sections 276C and 277 of the Income-tax Act, 1961. In the complaint it was alleged that…

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