https://www.taxtmi.com/caselaws?id=346606 Special leave against an acquittal under Section 181 IPC is to be granted only where the challenged order is shown to be unreasonable, perverse, or affected by legal infirmity. On the facts, the prosecution failed because the alleged false statement was not proved in the manner required, the oath-related procedure was not properly followed, the sanction for prosecution was not duly established, and the record did not show deliberate falsehood or mens rea. The acceptance of the assessee's explanation in parallel proceedings also supported the view that the complaint was unsustainable. Special leave to appeal was therefore rightly refused. en-us Tue, 08 Aug 2017 00:00:00 +0530 Thu, 25 Jan 2018 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346606 Special leave against an acquittal under Section 181 IPC is to be granted only where the challenged order is shown to be unreasonable, perverse, or affected by legal infirmity. On the facts, the prosecution failed because the alleged false statement was not proved in the manner required, the oath-related procedure was not properly followed, the sanction for prosecution was not duly established, and the record did not show deliberate falsehood or mens rea. The acceptance of the assessee's explanation in parallel proceedings also supported the view that the complaint was unsustainable. Special leave to appeal was therefore rightly refused. Case-Laws Income Tax Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346606