https://www.taxtmi.com/caselaws?id=303580 Section 201 of the Indian Penal Code applies only where an offence has been committed, the accused knew or had reason to believe it had been committed, and the accused deliberately caused disappearance of evidence or gave false information with intent to screen the offender. Mere suspicion is insufficient; cogent evidence must prove both the mental element and the act of concealment. On the facts described, the principal State witness had already been disbelieved by the trial court and the High Court, and there was no reliable material to disturb those findings. The acquittal was therefore not interfered with. en-us Wed, 01 Aug 2007 00:00:00 +0530 Sat, 30 Jul 2022 16:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303580 Section 201 of the Indian Penal Code applies only where an offence has been committed, the accused knew or had reason to believe it had been committed, and the accused deliberately caused disappearance of evidence or gave false information with intent to screen the offender. Mere suspicion is insufficient; cogent evidence must prove both the mental element and the act of concealment. On the facts described, the principal State witness had already been disbelieved by the trial court and the High Court, and there was no reliable material to disturb those findings. The acquittal was therefore not interfered with. Case-Laws Indian Laws Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303580