CBI Special Judge in Coimbatore H Joseph David held the duo C U Ashokan and N Gopalsamy guilty in the case and pronounced the verdict on them, an official release here said.
Besides this, a penalty of Rs 6,000 was imposed on each of the convicts.
The former Income Tax officers were arrested in 2008 for demanding illegal gratification of Rs 25,000 by abusing their official position for not taking any action on a tax evasion petition complaint against M Vasanthi hailing from Tirupur, the release said.