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2023 (4) TMI 1218 - ORISSA HIGH COURTSustainability of judgment of acquittal - Suppression of income - charge u/ss. 276(G)/277 of IT Act - accused had constructed a costly building at Modipara without disclosing the source of such investment and, thereby, the ITO reopened the assessment proceeding by doubting the correctness of the return so filed by the respondent-accused. HELD THAT:- Admittedly, this is an appeal against acquittal, which was recorded by the learned trial Court way back in the year 1993 and law is very well settled that in case of acquittal, the presumption of innocence of accused as provided under law, is reinforced and unless there appears miscarriage of justice and compelling reasons, no judgment of acquittal can be interfered with after near about 30 years, more particularly in a case of this nature, where the offences with which the respondent accused was charged. In this case, the appellant was charged for offence u/s 276(C)/277 but offence u/s 276(C) of IT Act can be established by way of evidence that such persons willfully attempted in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable under this Act. Similarly, offence U/S.277 of IT Act can be established by way of evidence that such persons made a statement in any verification under this Act or under any rule made there under or delivered an account of statement, which is false, and which he either knows or believes it to be false or does not believe it to be true. Penalty proceeding was initiated against the Respondent-accused for concealment of the income, but such penalty proceeding was, however, dropped by the Income Tax Authority vide order under Ext.B. This Court does not find any error with the finding of the learned trial Court with regard to the offence U/S. 276(C). Charge for offence u/s 277 of IT Act, it is alleged that the Respondent accused had furnished wrong and false information by verifying those returns as true knowing or having reason to believe that the information contained in her returns was false. There is no point by the Income Tax Authority to disbelieve the explanation offered by the respondent-accused for incurring loan which was in fact shown by the accused-respondent in her second return. Further, there is no evidence on record to show that the accused made deliberately or intentionally false statement. It is also found from the evidence on record that the accused-respondent had furnished first return by showing her income as Rs. 8,860/-, but when she was asked, she filed subsequent return showing a loan taken by her from one Mr. Gyan Singh Sandhu and in fact, when there is a provision for filing revised returns which was admitted by P.W. 1 in his evidence and, therefore, adding Rs. 25,000/- to Rs. 8,860/- in the second return would not certainly be considered as a false statement, which was verified by the respondent accused. On analysis of the evidence on record and scrutinizing the impugned order in this case, this Court does not find any error apparent with the impugned order directing acquittal of respondent-accused warranting any interference by this Court.
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