https://www.taxtmi.com/caselaws?id=18518 Conviction for false verification under the Income-tax Act requires reliable proof that the impugned return or statement was actually made by the accused and that it was knowingly false; on the stated facts, the signatures and supporting certificates were not proved with sufficient reliability, so the ingredients of the offence were not established. The text also states that no satisfactory evidence supported the offence under the Penal Code provision, and that an appellate court should not interfere with an acquittal where the trial court has taken a possible and reasonable view of the evidence. The acquittal was therefore left undisturbed. en-us Wed, 30 Jun 1993 00:00:00 +0530 Thu, 01 Oct 2009 13:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18518 Conviction for false verification under the Income-tax Act requires reliable proof that the impugned return or statement was actually made by the accused and that it was knowingly false; on the stated facts, the signatures and supporting certificates were not proved with sufficient reliability, so the ingredients of the offence were not established. The text also states that no satisfactory evidence supported the offence under the Penal Code provision, and that an appellate court should not interfere with an acquittal where the trial court has taken a possible and reasonable view of the evidence. The acquittal was therefore left undisturbed. Case-Laws Income Tax Wed, 30 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18518