https://www.taxtmi.com/caselaws?id=11295 The appeal against the acquittal of the respondents under sections 276C and 277 of the Income-tax Act, 1961 was dismissed. The judge upheld the trial court's decision, emphasizing the absence of wilful concealment and the benefit of doubt given to the respondents. The judge highlighted that the order of acquittal can only be reversed if it suffers from illegality or manifest error, which was not the case here. The cited judgments by the appellant were deemed irrelevant to the facts of the case, leading to the dismissal of the appeal. en-us Fri, 05 Sep 2003 00:00:00 +0530 Thu, 06 Aug 2009 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11295 The appeal against the acquittal of the respondents under sections 276C and 277 of the Income-tax Act, 1961 was dismissed. The judge upheld the trial court's decision, emphasizing the absence of wilful concealment and the benefit of doubt given to the respondents. The judge highlighted that the order of acquittal can only be reversed if it suffers from illegality or manifest error, which was not the case here. The cited judgments by the appellant were deemed irrelevant to the facts of the case, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11295