TaxTMI 
TaxTMI 
2011 (4) TMI 1167
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....llenging the same, the appellant is before this court. 2. The prosecution case in brief is as follows : The respondent is a chartered accountant. He was having his office at No. 22/13, Sundaresasamy Koil Street, Vellore. He was residing at No. 2, Natesa Pillai Street, VCC Nagar, Sainathapuram, Vellore. As an income-tax practitioner, the respondent submitted income-tax return for the assessment year 1983-84 for one Shri P. Thirunavukarasu. The income was shown was Rs. 9,000. Along with the said return, a TDS certificate for a sum of Rs. 2,366 was also submitted. In the income tax return, a request was made for issuing an order for refund of the said sum of Rs. 2,366. According to the return, the abovesaid TDS certificate had been i....
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....19 documents were exhibited. P.W. 1 has spoken to about the launching of prosecution. As I have already stated, P.W. 3 has spoken to about the refund order issued by him based on the income-tax return and the TDS certificate submitted by the respondent on behalf of Shri P. Thirunavukarasu. P.W. 2 has spoken to about the opening of a savings bank account in the Canara Bank in the name of Shri P. Thirunavukarasu on the introduction made by the respondent and the payment of the TDS amount through this account in the name of Shri P. Thirunavukarasu. P.W. 4 has spoken to the fact that the TDS certificate in question was not issued by the Highways Department and it is a fabricated document. P.W. 5 has extensively spoken to about the raid conducte....
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....ount in the bank to enable him to withdraw the amount. There is also no dispute, as of now, the TDS certificate is a bogus certificate and, therefore, the consequential refund order has been obtained by playing fraud. Now, the question is as to whether the respondent has got any role to play in the matter of fabricating the TDS certificate. From the evidence available on record it has been established that this respondent had only submitted the TDS certificate and the income-tax return. Absolutely, there is no evidence that it was he who fabricated the bogus TDS certificate. 7. It is the main contention of the appellant that there is no such person as Shri P. Thirunavukarasu and the respondent has fabricated even the income-tax return as....
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.... person and he had no role to play in the matter of filing of the income-tax return and production of the TDS certificate and the Income-tax Appellate Tribunal allowed the said plea of the respondent. As a matter of fact, in the order made I. T. A. No. 1135/Mds/1994, the Income-tax Appellate Tribunal has held in paragraph 7 as follows : "7 . . . From the aforesaid fact it is very clear that Shri Rathinakumar is not a fictitious person. It was also mentioned in the remand report that even a single pass book listed in annexure 3 of the assessment order could be related to any of the contractors in question. The very fact that the pass book found in the possession of the assessee at the time of search do not relate to the contractors....
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....ore the High Court. The court in Tax Case Petition No. 284 of 1997 by order dated July 2, 1998, has dismissed the same. Thus, the finding of the Income-tax Appellate Tribunal holding the respondent as innocent has become final. The respondent has placed reliance on this order. The trial court has also relied on the said order to hold that the respondent is innocent and he had no role to play in the commission of the crime of Shri Rathinakumar and the other contractors. The learned counsel for the appellant is not in a position to point out any infirmity in the said finding. 10. In so far as the receipt of TDS refund order is concerned, it was not handed over to the respondent and it was sent only to the contractor. In the matter o....