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Section 276C, read with section 277, of the Income-tax Act, 1961 - Offence and prosecution - Wilful attempt to evade tax, etc. - Assessment year 1983-84 - Department had initiated proceedings under IPC and under sections 276C and 277 against appellant for evasion of income-tax by understating actual value of a house purchased by her - Trial court convicted appellant and sentenced her to suffer imprisonment and to pay penalties - Session Court upheld order of trial court - On appeal, High Court acquitted appellant for offences under sections 276C(1) and 277, but upheld rest of conviction - It was informed that appellant had remained in jail for seven days - Whether since appellant had been acquitted under sections 276C and 277 and matter related to assessment year 1983-84, ends of justice would be sub-served if appellant's sentence was reduced to period already undergone by her - Held, yes CASE REVIEW P. Soundarya v. ITO [2000] 113 Taxman 534 (Mad.), modified. JUDGMENT 1. The facts of the case, in brief, are that the appellant is a sister of Kumari R. Jayaprada. A search under section 132 of the Income-tax Act, 1961 ('the Act') was made of the premises of Kumari R. Jayaprada on 17-2-1983. In the course of the search, the statement of appellant was recorded wherein she stated that the house bearing door No. 20, First Cross Street. Lake Area, Nungambakkam, Madras was purchased on 22-11-1982 from one Smt. V. Seshamma. The appellant stated that the said house was purchased for Rs. 2,40,000 by selling a part of her jewellery and the jewellery of her mother Neelaveni and grandmother Rajamma. On the same day, i.e., 17-2-1983, the office premises of the chartered accountant of Kumari R. Jayaprada was also searched under section 132 of the Act and in that search a receipt dated 31-8-1982 signed by Smt. V. Seshamma, acknowledging the receipt of advance amount towards the sale of the aforesaid house to the appellant and her mother Smt. P. Neelaveni, for a sale consideration of Rs. 5,70,000 was seized. 2. The appellant filed an application under section 230A(1) of the Act on 12-5-1983 for issuance of a certificate (NOC) to her for settling the aforesaid property in the name…

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