P. Soundarya vs Income Tax Officer, Tamil Nadu

The Supreme Court upheld the conviction of the appellant under Section 420 read with Section 511 IPC and Section 193 IPC read with Section 136 of the Income Tax Act, 1961, affirming the High Court's decision. The Court found that the appellant had misrepresented the sale consideration of a property, leading to tax evasion. The appellant's sentence of three months rigorous imprisonment and fines for these offences was confirmed, while her acquittal for charges under Sections 276-C(1) and 277 of the Act was also noted.