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2003 (4) TMI 57 - HC - Income TaxEntries in the cash book or ledger book regarding the sale - Offences And Prosecution - criminal revision petition has been directed by the Income-tax Officer, - in the present case, the evidence produced by the complainant is totally unworthy of credit or the same is patently absurd or inherently improbable. Thus, no prima facie case is made out. It cannot be said in any manner that the respondents had intentionally or wilfully evaded to make entries in the cash book or ledger book regarding the sale of 561 bags of cement. It is also not proved on record that they had wilfully made any wrong statement. No case is made out under section 465/467/471 of the Indian Penal Code, as they had not forged any document or any cash or ledger book - A businessman normally keeps 2/3 bill books at a time. I concur with the reasoning given in the impugned order passed by the learned Sessions Judge. There is no illegality or infirmity in the same. Hence, the criminal revision petition is dismissed.
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