https://www.taxtmi.com/caselaws?id=212440 Interference with an acquittal in a prosecution under the Income-tax Act and the Indian Penal Code is unwarranted unless the appellate court shows the judgment to be perverse. On the facts noted, the accused had filed the income-tax return and TDS certificate on behalf of the contractor, but there was no evidence that he fabricated a bogus certificate. The prosecution also failed to discharge the initial burden of proving that the named contractor was fictitious. The Income-tax Appellate Tribunal's finding of innocence had attained finality and was relied on by the trial court, so the acquittal was left undisturbed. en-us Fri, 29 Apr 2011 00:00:00 +0530 Tue, 25 Jun 2013 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212440 Interference with an acquittal in a prosecution under the Income-tax Act and the Indian Penal Code is unwarranted unless the appellate court shows the judgment to be perverse. On the facts noted, the accused had filed the income-tax return and TDS certificate on behalf of the contractor, but there was no evidence that he fabricated a bogus certificate. The prosecution also failed to discharge the initial burden of proving that the named contractor was fictitious. The Income-tax Appellate Tribunal's finding of innocence had attained finality and was relied on by the trial court, so the acquittal was left undisturbed. Case-Laws Income Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212440