https://www.taxtmi.com/caselaws?id=430260 The appellant, a Tax Assistant, was acquitted of charges related to demand and acceptance of a bribe for processing an income tax refund. The court found the prosecution's evidence unreliable and failed to prove the demand for illegal gratification beyond reasonable doubt. The sanction order for prosecution was deemed invalid due to procedural defects. The appellant successfully argued that the money received was a loan repayment, not a bribe, supported by witness testimony. Consequently, the appellant was acquitted of all charges, and the conviction was set aside, with discharge from liability and cancellation of bonds. en-us Wed, 09 Nov 2022 00:00:00 +0530 Tue, 15 Nov 2022 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430260 The appellant, a Tax Assistant, was acquitted of charges related to demand and acceptance of a bribe for processing an income tax refund. The court found the prosecution's evidence unreliable and failed to prove the demand for illegal gratification beyond reasonable doubt. The sanction order for prosecution was deemed invalid due to procedural defects. The appellant successfully argued that the money received was a loan repayment, not a bribe, supported by witness testimony. Consequently, the appellant was acquitted of all charges, and the conviction was set aside, with discharge from liability and cancellation of bonds. Case-Laws Indian Laws Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430260