Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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HC reversed trial court's conviction under Section 7 of Prevention of Corruption Act due to insufficient evidence of illegal gratification demand and acceptance. Key prosecution witnesses PW1, PW2, and PW8's testimony failed to establish conclusive proof against accused. Electronic evidence, including recorded conversations on memory card and CDs, was deemed inadmissible without mandatory Section 65-B certificate under Indian Evidence Act. Shadow witness PW8's testimony contradicted alleged demand. Trial court erred in evidence appreciation and failed to establish guilt beyond reasonable doubt. Accused's conviction and sentence set aside, appeal allowed.
HC reversed trial court's conviction under Section 7 of Prevention of Corruption Act due to insufficient evidence of illegal gratification demand and acceptance. Key prosecution witnesses PW1, PW2, and PW8's testimony failed to establish conclusive proof against accused. Electronic evidence, including recorded conversations on memory card and CDs, was deemed inadmissible without mandatory Section 65-B certificate under Indian Evidence Act. Shadow witness PW8's testimony contradicted alleged demand. Trial court erred in evidence appreciation and failed to establish guilt beyond reasonable doubt. Accused's conviction and sentence set aside, appeal allowed.
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