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2017 (8) TMI 664 - HC - Income TaxConcealment of income - mens rea - Commission of offence under section 181 IPC - accused had made statement having glaring contradiction with regard to existence of locker No.152 with State Bank of Indore, Rewari held in the joint name of the accused and his wife - order of acquittal - Held that:- No ground is made out to grant special leave to appeal. The judgment passed by the trial Court is well reasoned one and does not suffer from any illegality or infirmity. It comes out to be a result of due application of mind and there is no defect apparent on the face of it. The trial Court came to the conclusion that: 1. No offence against the accused stood proved since provisions of Oath Act, 1969 have not been complied with inasmuch statement of accused was recorded in parts after taking breaks and oath was not administered to him by Deputy Director of Income Tax regarding his statement after every break. 2. The sanction to prosecute the accused as required under Section 181 IPC has not been properly proved. 3. It has been established on record that accused was hypertensive and undergoing regular treatment at the time of search and seizure and he could be perplexed at that time in view of his medical condition and as admitted by PW1 in his cross-examination that accused was in nervous state of mind while making statement, as such it cannot be said that it was a deliberate case of falsehood on a matter of substance. 4. There was no mens rea on the part of the accused to commit an offence. 5. There is no material on record to show that due application of mind on the part of complainant to conclude that it was in the interest of justice to file a complaint. Furthermore, it has been contended on behalf of the accused and not refuted by counsel for the complainant that Income Tax Appellate Tribunal vide order dated 16.1.2013 has come to the conclusion that addition of ₹ 15.5 lacs was not sustainable in the hands of the assessee and he has explained the sources. Accordingly, the appeal of assessee (Dr.Kaushal Goyal) was allowed and addition was deleted. Thus it comes out that it was not a case of concealment of income.
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