Judgment

Pattanaik, J.-The appellant was convicted under Section 276C of the Income Tax Act, on a complaint being filed that he had incorrectly made a verification on the income tax return for the Assessment Year 1980-81. For his such conviction, the learned Chief Judicial Magis­trate, Faridabad, sentenced him to undergo imprisonment for six months and to pay a fine of Rs. 1000/-, in default, to further undergo imprisonment for a period of three months. He was also convicted under Section 277 of the Income Tax Act and sentenced to undergo R.I. for six months but the sentences awarded had been ordered to run concurrently. The appellant preferred an appeal to the Sessions Judge, who by Judgment dated 7th of October, 1988, came to the conclusion that the accused-appellant is entitled to benefit of doubt and accord­ingly he acquitted him of the charges levelled against him. The de­partment moved the High Court against the aforesaid acquittal passed by the learned Sessions Judge and the High Court by the impugned Judgment, allowed the appeal and set aside the Judgment of acquittal passed by the learned Sessions Judge and affirmed the conviction and sentence of the appellant passed by the