TMI Blog2008 (11) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of acquittal is based is not unreasonable, then the High Court should not disturb the order of acquittal. Held that- in the instant case the court below had found that there were sufficient reasons for the delay in furnishing return. The order of acquittal was justified. - 427/95 - - - Dated:- 25-11-2008 - MODY N. K. J. R.L Jain with Ms. Veena Mandlik for the appelant. H.O Soni for the repondents. Judgment: N. K. Mody J .- Being aggrieved by the judgment dated June 1, 1993, passed by A. C. J. M. (Economic Offences), Indore, in Cr. Case No. 38 of 1986, the present appeal has been filed. 2. The short facts of the case are that a private complaint was filed by the appellant under section 276CC read with sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the appellant argued at length and submits that the learned court below committed an error in accepting the plea that because of sickness of the munim of the firm there was no deliberate delay in filing the return and was acceptable. Learned counsel for the appellant further submits that non availability of employee cannot relieve the assessee of his obligation to file the return. It is submitted that from the evidence adduced by the appellant the offence committed by the respondents has been proved. Learned counsel submits that in the facts and circumstances of the case, the appeal be allowed and the judgment passed by the court below be set aside and the respondents be convicted. 4. Shri H. O. Soni, learned counsel for the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this court has held that both the courts have lost sight of the quintessence of the offence under section 276CC. It lies in the wilfulness of delay in filing return. In other words, it is not merely failure to file the return in time, which constitutes the offence. The failure to file the return in time must be proved by clear, cogent and reliable evidence to be "wilful" and there should be no plausible doubt of its being "wilful". It must be intentional, deliberate, calculated and conscious with full know-ledge of the legal consequences flowing from them. 7. From a perusal of the record it is evident that in the statement of Santosh Jain, it has come that Tarachand Jain, who is the father of DW-1 was working as part-time accountant in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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