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2002 (7) TMI 84 - HC - Income TaxOffences And Prosecution, Purchase Of Immovable Property By Central Government - appellant submitted that the trial court has come to the conclusion that there was no transfer of immovable property and hence acquitted the accused. The trial court has not considered the terms of the agreement properly and it has not considered the provisions of section 269UA, clauses (f) and (e) and also sections 269UC and 269C. - This is a case where the trial court has come to a decision based on the records. The conclusion arrived at by the trial court cannot be said to be perverse. Even if there is a possibility for this court to come to a different conclusion, where two views are possible, the conclusion of the trial court cannot be set aside in an appeal against acquittal. Since this is an appeal against acquittal, that conclusion of the trial court cannot be set aside and hence, this appeal is liable to be dismissed.
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