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2018 (6) TMI 103 - HC - Income TaxEvasion of taxes - complaint under Sections 276C and 277 r.w.s 278B - Prosecution proceedings - Whether accused Pardeep Kumar, is the partner of accused No.1 and has willfully attempted to evade the tax, penalty and interest chargeable, imposable under the Income tax Act? - Method of accounting u/s 145 - cash credits u/s 68 - impugned judgment of acquittal passed by the trial Court confirmed by Additional Sessions Judge - Held that:- It has been rightly contended for the learned counsel for the respondent that Rajinder Singh has not been examined as a witness in the Court who recorded their statements so those statements cannot be taken into evidence as per rules of law of evidence. A criminal Court has to decide the case on the basis of independent evidence. It cannot base the conviction on the report submitted by the Assessment Valuation Officer, on the basis of which the department has made the assessment of the income of the assessee. The offence of abetment has not been proved to be committed by respondent No.1 and 2. The law is well settled that the revisional jurisdiction of this Court is quite limited - the Court is to interfere only if there is an illegality or infirmity apparent on the face of the judgment/order passed by a Court below - since there is no illegality or infirmity with the impugned orders the petition stands dismissed.
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