Additional Sessions Judge (ASJ) Pawan Kumar Jain waived Central Delhi resident Sanjay Kumar Garg's jail term awarded by a trial court but hiked the fine from Rs 200 to Rs 7,000.
The court set aside 36-year-old Garg's jail term after considering his age, clean record and that he has been facing the trial since 2007.
"Garg is a young person of 36 years having no criminal antecedents...Moreover, he is facing the trial since 2007.
"I am of the opinion that ends of justice will meet if he is to be burdened with substantial amount of fine. Accordingly, I hereby impose a fine of Rs 7000," the ASJ said.
According to the Income Tax Department, it had issued show cause notice to Garg in December 2006 directing him to get his accounts audited by a special auditor for assessment year 2004-05.
Garg had declared his income for the said period to be Rs 1,11,192.
The department had alleged before the trial court that Garg had wilfully failed to comply with its order for getting his account books audited by the designated special auditor cum chartered accountant.
Garg had deposed before the trial court that the agency had passed the order with a malafide "intention" and there was no complexity in his books of accounts.
The trial court, however, had dismissed his argument saying the agency has proved the allegations against Garg beyond reasonable doubt.
Garg had later filed an appeal in the sessions court against the punishment awarded to him and not against his conviction.
