Uttarakhand High Court upholds Former Income Tax Commissioner's conviction in DA Case, sentences 5-year Rigorous Imprisonment [Read Judgment]
Uttarakhand High Court – Income Tax Commissioners – Income tax – DA Case – 5 year – Imprisonment – disproportionate assets – Taxscan
Uttarakhand High Court – Income Tax Commissioners – Income tax – DA Case – 5 year – Imprisonment – disproportionate assets – Taxscan
The Uttarakhand High Court on Saturday upheld the judgment of a special CBI Special court against former income tax commissioner, who was found guilty in a disproportionate assets case after it emerged that his assets had risen by over 300% between 1997 and 2004.
Justice Ravindra Maithani held that while upholding the judgment, reduced the quantum of punishment from seven years to five years of rigorous imprisonment.
“The accused during his posting as additional commissioner, income tax, acquired properties in the name of his mother, brother-in-law and other family members in Dehradun, Noida, Lucknow and ,” Satish Kumar, public prosecutor, said, adding that the “HC had ordered a day to day trial and the prosecution examined 255 witnesses in one year”.
A Single Judge Bench of Justice Ravindra Maithani held that “this Court is of the view that the prosecution has been able to prove beyond reasonable doubt that A-1 had been in possession for which A-1 could not satisfactorily account, of pecuniary resources or properties disproportionate to his known source of income. A-1 purchased various properties in the name of A-2, A-3 and A-4 and others. Those properties are benami properties of A-1.”
Swetabh Suman VS Central Bureau of Investigation
CITATION: 2022 TAXSCAN (HC) 126
To Read the full text of the Order CLICK HERE
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