2008 (11) TMI 358

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.... the judgment dated June 1, 1993, passed by A. C. J. M. (Economic Offences), Indore, in Cr. Case No. 38 of 1986, the present appeal has been filed. 2. The short facts of the case are that a private complaint was filed by the appellant under section 276CC read with section 278B of the Income-tax Act, 1961, on August 6, 1986, alleging that a complaint was filed by the Income-tax Officer, B-Ward, ....

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....lleged that notice was issued on July 2, 1985, and served on July 17, 1985, but the notice was not complied with by the respondents. It was alleged that since there was default on the part of the respondents, therefore, the respondents are liable to be punished under section 276CC read with section 278B of the Income-tax Act. It was prayed that after enquiry and giving opportunity of hearing the r....

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....ssed by the court below be set aside and the respondents be convicted. 4. Shri H. O. Soni, learned counsel for the respondents, submits that after due appreciation of evidence the learned court below has found that the explanation of delay in filing the return was satisfactory, therefore, no interference can be made by this court. It is also submitted that the impugned order passed by the court....

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....asonable. It has also been held by this court that if the evaluation of the evidence made by the courts below while recording an order of acquittal does not suffer from any illegality or manifest error and the grounds on which the said order of acquittal is based are not unreasonable, then the High Court should not disturb the said order of acquittal. In the matter of Narayan v. UOI [1994] 208 ITR....