Prem Dass v. Income Tax Officer

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The Tax Publishers1999 TaxPub(DT) 1171 (SC) : (1999) 236 ITR 0683 : (1999) 152 CTR 0079 : (1999) 103 TAXMAN 0065 Prem Dass v. Income Tax Officer INCOME TAX --Prosecution----OFFENCE UNDER SS. 276C AND 277--Scope--Power of High Court to interfere in order of acquittal. Ratio: Though the powers of the High Court while hearing an appeal against the acquittal are as wide and comprehensive as in an appeal against a conviction, however the High Court is required under the law to examine the reasons on which the order of acquittal was based and would be justified in interfering with an order of acquittal, after being satisfied that the view taken by the acquitting Judge was clearly unreasonable. Therefore, where there were vague charges, insufficient evidence to infer criminal intent or to pinpoint falsity of entries in books of account, the High Court was not justified in interfering in order of acquittal. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers1999 TaxPub(DT) 1171 (SC) : (1999) 236 ITR 0683 : (1999) 152 CTR 0079 : (1999) 103 TAXMAN 0065

Prem Dass v. Income Tax Officer

INCOME TAX

--Prosecution----OFFENCE UNDER SS. 276C AND 277--Scope--Power of High Court to interfere in order of acquittal.

Ratio:

Though the powers of the High Court while hearing an appeal against the acquittal are as wide and comprehensive as in an appeal against a conviction, however the High Court is required under the law to examine the reasons on which the order of acquittal was based and would be justified in interfering with an order of acquittal, after being satisfied that the view taken by the acquitting Judge was clearly unreasonable. Therefore, where there were vague charges, insufficient evidence to infer criminal intent or to pinpoint falsity of entries in books of account, the High Court was not justified in interfering in order of acquittal.