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2017 (4) TMI 973 - HC - Income TaxPenalty us 271(1))(c) - Commission of offence under Sections 276 (CC) read with Section 278 (B) - Held that:- As the accused persons have not willfully delayed the filing of the return and the deposit of tax and also as the accused were not given any notice before giving sanction, this Court finds that prosecution has failed to prove the guilt of the accused persons beyond the shadow of reasonable doubt. It has been held in K. Prakashan vs. P.K. Surenderan (2007 (10) TMI 551 - SUPREME COURT) that when two views are possible, appellate Court should not reverse the judgment of acquittal merely because the other view was possible. When judgment of trial Court was neither perverse, nor suffered from any legal infirmity or non consideration/misappreciation of evidence on record, reversal thereof by High Court was not justified. The Hon’ble Supreme Court in T. Subramanian vs. State of Tamil Nadu (2006 (1) TMI 550 - SUPREME COURT) has held that where two views are reasonably possible from the very same evidence, prosecution cannot be said to have proved its case beyond reasonable doubt. In view of the above discussion, the prosecution has failed to prove the guilt of the accused conclusively and beyond the scope of reasonable doubt. The findings of the learned Court below are not required to be interfered with. Thus,the present appeal, being devoid of merits, deserves dismissal and is accordingly dismissed.
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