Accordingly, the accused is held guilty of not filing the return of income for the assessment year 2014-15 under Section 276CC of The Act. Accordingly, the accused is convicted for an offence punishable under Section 276CC of the Act," the court said in the judgement.
"The convict is awarded a sentence of simple imprisonment for six months with a fine of Rs 5,000 and in default to undergo simple imprisonment for one month," ACMM Mittal said in the order passed.
However, the court granted her 30 days' bail to challenge the order after considering her application.