The maximum term of imprisonment has been rationalised in cases where the amount of tax evasion exceeds Rs 10 crore to up to five years, or a fine, or both

A single-judge Bench of Justice Madhu Jain passed the direction while allowing a criminal appeal filed by Ashok Kumar Aggarwal, an Indian Revenue Service (IRS) officer, against the order of the Special Judge (PC Act), Rouse Avenue Courts, which had declined to initiate proceedings under Section 340 of the CrPC against the concerned CBI officers