https://www.taxtmi.com/caselaws?id=257830 Appellate interference with an acquittal is warranted only on substantial and compelling reasons, such as a palpably wrong conclusion, an erroneous view of law, manifest injustice, or grave miscarriage of justice. Where two reasonable views are possible, the view favouring the accused must prevail. Applying that standard, the HC found no basis to fasten criminal liability on a person who had only prepared and filed a return on the basis of documents supplied by the assessee, and the complainant failed to show why liability for the alleged forged TDS certificates should attach. Leave to appeal against the acquittal was therefore refused and the acquittal was left undisturbed. en-us Mon, 09 Feb 2015 00:00:00 +0530 Tue, 24 Mar 2015 06:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257830 Appellate interference with an acquittal is warranted only on substantial and compelling reasons, such as a palpably wrong conclusion, an erroneous view of law, manifest injustice, or grave miscarriage of justice. Where two reasonable views are possible, the view favouring the accused must prevail. Applying that standard, the HC found no basis to fasten criminal liability on a person who had only prepared and filed a return on the basis of documents supplied by the assessee, and the complainant failed to show why liability for the alleged forged TDS certificates should attach. Leave to appeal against the acquittal was therefore refused and the acquittal was left undisturbed. Case-Laws Income Tax Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257830