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HC upheld the acquittal of the respondent company for TDS non-deposit under Section 276B, finding no perversity in the Trial Court's reasoning. The court determined that the prosecution failed to establish willful intent, and the company's defense under Section 278AA was substantiated by financial disclosures and absence of concealment. The HC reiterated that appellate intervention is unwarranted when the Trial Court's findings are based on plausible reasoning and a comprehensive evaluation of facts, particularly where two interpretative views are possible.
HC upheld the acquittal of the respondent company for TDS non-deposit under Section 276B, finding no perversity in the Trial Court's reasoning. The court determined that the prosecution failed to establish willful intent, and the company's defense under Section 278AA was substantiated by financial disclosures and absence of concealment. The HC reiterated that appellate intervention is unwarranted when the Trial Court's findings are based on plausible reasoning and a comprehensive evaluation of facts, particularly where two interpretative views are possible.
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