https://www.taxtmi.com/caselaws?id=36925 The prosecution failed to establish beyond reasonable doubt that the appellant signed and substituted the return. The case depended mainly on a disputed signature, but there was no direct evidence of substitution, and the income-tax officials' identification of the handwriting was found unreliable because they gave no independent or satisfactory basis for it. No expert or other independent witness was examined, and the decisive circumstance was not specifically put to the appellant in his examination under Section 342 of the Code of Criminal Procedure, 1898. In these circumstances, the solitary incriminating circumstance was insufficient to sustain guilt, and the conviction could not stand. en-us Wed, 24 Oct 1979 00:00:00 +0530 Thu, 25 Mar 2010 13:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36925 The prosecution failed to establish beyond reasonable doubt that the appellant signed and substituted the return. The case depended mainly on a disputed signature, but there was no direct evidence of substitution, and the income-tax officials' identification of the handwriting was found unreliable because they gave no independent or satisfactory basis for it. No expert or other independent witness was examined, and the decisive circumstance was not specifically put to the appellant in his examination under Section 342 of the Code of Criminal Procedure, 1898. In these circumstances, the solitary incriminating circumstance was insufficient to sustain guilt, and the conviction could not stand. Case-Laws Income Tax Wed, 24 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36925