Mahender Kumar vs Income-Tax Officer on 1 September, 2000
10. While, examining the facts and circumstances of this case, as have been referred to above, and while following the decision of this Court in the case of Smt. Ram Piari (supra), I am of the considered view that it is a fit case where the sentence awarded by the appellate Court under s. 277 of the Act, 1961, should be reduced to the one already undergone by the petitioner. The records of the case would reveal that the petitioners in all, including the period when his bail was cancelled by this Court, has undergone sentence of about two months. While, thus, maintaining the order of conviction under s. 277 of the Act against the petitioner, I reduce the sentence, as imposed by the appellate Court to the one already undergone.