https://www.taxtmi.com/caselaws?id=170078 A witness who materially shifted versions during a criminal trial was treated as having interfered with the truth-finding process, where the materials indicated inducement by money and possibly threats. The inquiry report was accepted after objections to the manner of inquiry were rejected, and the explanations offered for assets, deposits, and sources of funds were found not credible. On that basis, the conduct was characterised as contempt of court because it seriously undermined the administration of justice and the fairness of the trial process. The witness was sentenced to simple imprisonment and costs, with consequential directions for attachment of assets and income-tax proceedings. en-us Wed, 08 Mar 2006 00:00:00 +0530 Wed, 25 Nov 2015 19:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170078 A witness who materially shifted versions during a criminal trial was treated as having interfered with the truth-finding process, where the materials indicated inducement by money and possibly threats. The inquiry report was accepted after objections to the manner of inquiry were rejected, and the explanations offered for assets, deposits, and sources of funds were found not credible. On that basis, the conduct was characterised as contempt of court because it seriously undermined the administration of justice and the fairness of the trial process. The witness was sentenced to simple imprisonment and costs, with consequential directions for attachment of assets and income-tax proceedings. Case-Laws Indian Laws Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170078