https://www.taxtmi.com/caselaws?id=28152 In an appeal against acquittal for alleged wilful concealment of income and false statements in the return, the prosecution had to prove the charge beyond reasonable doubt. The court found that the alleged concealment items were not supported by reliable primary evidence, the departmental enquiry statements were not proved in admissible form for a criminal trial, and material witnesses and documents were withheld. The defence version offered a plausible explanation for the transactions, and the trial court's assessment was supported by the record. As the evidence reasonably supported the acquittal, no interference was warranted and the acquittal was maintained. en-us Mon, 14 Feb 1983 00:00:00 +0530 Fri, 19 Feb 2010 13:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28152 In an appeal against acquittal for alleged wilful concealment of income and false statements in the return, the prosecution had to prove the charge beyond reasonable doubt. The court found that the alleged concealment items were not supported by reliable primary evidence, the departmental enquiry statements were not proved in admissible form for a criminal trial, and material witnesses and documents were withheld. The defence version offered a plausible explanation for the transactions, and the trial court's assessment was supported by the record. As the evidence reasonably supported the acquittal, no interference was warranted and the acquittal was maintained. Case-Laws Income Tax Mon, 14 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28152