A special CBI court here todaysentenced an Income Tax officer to three years rigorous imprisonment on charge of misappropriating funds by fictitious refunds and payments made during the 2007-08 financial year.The court also slapped a fine of Rs 10,000 on Y Hanumantaiah, ITO in Tirupati, for offences punishable under various sections of the Indian Penal Code and relevant sections of Prevention of Corruption Act, a release from CBI's Anti-Corruption Branch said here.The other man, Ananda Reddy P, was sentenced to five years RI and slapped with a fine of Rs 50,000 for the offence, punishable under IPC Section 468 (forgery for purpose of cheating), it said.