https://www.taxtmi.com/caselaws?id=112655 In an appeal against acquittal under the Companies Act, 1956, the High Court held that interference is not justified where the trial court's view is reasonable and plausible. The prosecution alleged failure to file the annual return within the prescribed time, but the trial court gave cogent reasons for rejecting that case. Applying the strengthened presumption of innocence after acquittal and the rule that two possible views must favour the accused, the court found no basis to disturb the findings. The acquittal was therefore affirmed and the appeal failed. en-us Thu, 11 Sep 2008 00:00:00 +0530 Sat, 29 Nov 2014 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112655 In an appeal against acquittal under the Companies Act, 1956, the High Court held that interference is not justified where the trial court's view is reasonable and plausible. The prosecution alleged failure to file the annual return within the prescribed time, but the trial court gave cogent reasons for rejecting that case. Applying the strengthened presumption of innocence after acquittal and the rule that two possible views must favour the accused, the court found no basis to disturb the findings. The acquittal was therefore affirmed and the appeal failed. Case-Laws Companies Law Thu, 11 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112655