https://www.taxtmi.com/caselaws?id=23511 In a prosecution for concealment of income and false verification, a conviction cannot rest on a retracted admission unless it is shown to be voluntary, reliable, and supported by independent evidence proving guilt beyond reasonable doubt. The Department relied on a partner's statement and unproved letters and statements said to be from alleged creditors, but the creditors were not examined and the documents were not proved. The surrounding material, including the creditors' returns, accounts, and lending capacity, did not establish sham credits. As the case was criminal in character, strict proof was required. The High Court upheld the acquittal because the prosecution failed to prove guilt beyond reasonable doubt. en-us Thu, 10 Aug 1989 00:00:00 +0530 Mon, 21 Dec 2009 15:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23511 In a prosecution for concealment of income and false verification, a conviction cannot rest on a retracted admission unless it is shown to be voluntary, reliable, and supported by independent evidence proving guilt beyond reasonable doubt. The Department relied on a partner's statement and unproved letters and statements said to be from alleged creditors, but the creditors were not examined and the documents were not proved. The surrounding material, including the creditors' returns, accounts, and lending capacity, did not establish sham credits. As the case was criminal in character, strict proof was required. The High Court upheld the acquittal because the prosecution failed to prove guilt beyond reasonable doubt. Case-Laws Income Tax Thu, 10 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23511