TMI Blog2001 (10) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed against Raja Ram and Company as also its partners. The trial court found that the charge has been proved. The accused were convicted. Aggrieved by the order, they filed an appeal. It has been allowed by the learned sessions judge, Faridkot. The Revenue has now filed this petition under section 378(4) of the Code of Criminal Procedure, 1973, for leave to file appeal. Mr. Sawhney contends ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f wilful evasion of tax or preparation of false accounts is not proved. It has been, inter alia, observed that the authorities had placed reliance on the statement of Subash Chander. He was not a partner of the firm. He had nowhere agreed to surrender the amount of purchase of car, depreciation or salary of the driver. The statement of Subash Chander was conditional. It was specifically said that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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