Acquittal in criminal case doesn't erase undisclosed income under Income Tax Act; Appellate Authority must assess evidence independently.

Undisclosed income - acquittal in the Criminal Proceeding is not automatic deletion of income under the Income Tax Act as both operate in different fields - Appellate Authority should arrive at its own independent findings of fact on the basis of such material. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X