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2004 (6) TMI 29 - HC - Income TaxOrder of acquittal under sections 181, 193 of the Indian Penal Code read with section 136 Income-tax Act, sections 276C(1) and 277 of the Income-tax Act - Appreciation of facts and evidence by the trial court does not suffer from any infirmity. The view taken by the trial court cannot be said to be unreasonable or manifestly erroneous. Offences under sections 276C(1) and 277 of the Income-tax Act and sections 181 and 193 of the Indian Penal Code are not established by the prosecution beyond reasonable doubt. Considering the fact that the Departmental proceeding favourably ended and that the Department has found that the accused have fully co-operated with the Department and that the Department itself has waived the interest, etc., there is no justifiable reason warranting interference in the order of acquittal. These appeals have no merit and are liable to be dismissed.
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