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2011 (4) TMI 1167 - MADRAS HIGH COURTAppeal against acquittal – respondent alleged of producing bogus TDS certificates and obtaining refund order by playing fraud – respondent as an income-tax practitioner, submitted the income-tax return on behalf of one Shri P. ThirunavukarasuHeld - that:- Appellant did not discharged burden of proving that Shri P. Thirunavukarasu is not a fictitious person. Also, it is clear from facts that respondent has nothing to do with the withdrawal of the refunded amount also. Further, acquittal of the accused by the trial court further strengthens the innocence of the respondent. Unless the judgment of the trial court is found to be perverse, this court cannot interfere with the same. In this case, appellant is not able to point out any material on record to show that the judgment of the trial court is perverse requiring interference at the hands of this court, trial court was right in acquitting the respondent, appeal fails and the same is dismissed.
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