Income Tax Commissioner sentenced to three years R.I. for accepting bribe

New Delhi, 29.07.2005

The Special Judge for CBI cases, Ernakulam has convicted Sh. M.N.Dikshit, former Commissioner of Income Tax (Appeal-V), Cochin for demanding and accepting bribe of Rs. 10,000/- from the complainant. Shri Dikshit was sentenced to undergo Rigorous Imprisonment for three years and to pay a total fine of Rs. 40,000/.

CBI investigation revealed that Shri Dikshit abused his official position while serving as Commissioner of Income Tax (Appeal-V), Cochin and demanded a bribe from the complainant whose income tax appeal was pending before him since he was the Appellate Authority. The complainant had filed an appeal before Sh. M.N.Dikshit, Commissioner (Appeal-V) against the order of fine imposed u/s 271(B) of the Income tax Act, 1961 by the Assistant Commissioner, Income Tax, Thrissur. The accused told the complainant that in addition to Section 271 (B), he was also liable to pay fine u/s 271 (A) of Income Tax Act, 1961. A notice was issued to the complainant and then he demanded bribe for dropping the action. CBI laid a trap and the accused was caught red-handed while accepting the bribe amount of Rs. 10,000/- from the complainant. After filing of chargesheet by CBI and trial, the court found Sh. Dikshit guilty of the offence and convicted him.