Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2005 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (4) TMI 23 - HC - Income TaxOffence – acquittal of accused - wilful attempt - This is a criminal appeal filed by the Income-tax Department against the judgment of the Court of Sessions Judge, Sirsa, whereby the appeal filed by Shiv Kumar, the respondent, against the judgment of the Chief Judicial Magistrate, Sirsa, convicting him for offence under sections 276C and 277 of the Income-tax Act, 1961, had been accepted and Shiv Kumar had been acquitted - it cannot be said that there had been wilful attempt. As such, I hold that the case for offence under sections 276C and 277 of the Income-tax Act was not proved as against the respondent. He had been rightly acquitted by the Sessions Judge, Sirsa, after accepting the appeal. I find no merit in this appeal and the same is accordingly dismissed
|