TMI Blog2008 (2) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... partners, on ground that burden was not discharged by prosecution to prove activeness of partners – no illegality with the order of trial court of acquittal of the accused members of the firm - 350 of 1995 - - - Dated:- 12-2-2008 - S. K. SETH J. R. L. Jain with Ku. Veena Mandalik for the appellant. H. O. Soni for the respondents. JUDGMENT S. K. SETH J.— This appeal is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e firm was guilty for offence punishable under section 276C of the Act. As is stated above, this appeal is directed against the acquittal of two individual partners of the firm. Based on the prosecution evidence, the learned trial judge found that the individual members of the firm were not guilty of any offence and as such they were acquitted. Against this acquittal the present appeal has been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in this regard, the learned trial judge has rightly acquitted the accused partners. In support of this contention, he has placed reliance on a decision of this court in the matter of Kanhaiyalal Deepchand Jain (Firm) v. Union of India reported in [1999] 2 MPLJ NS 19; [2000] 241 ITR 323 (MP). He has also placed reliance on an unreported decision in the case of Smt. Sitaban v. Union of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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