2001 (10) TMI 33

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.... LAL Gupta J.-A complaint under section 276C/277 read with section 278B of the Income-tax Act, 1961, was filed against Raja Ram and Company as also its partners. The trial court found that the charge has been proved. The accused were convicted. Aggrieved by the order, they filed an appeal. It has been allowed by the learned sessions judge, Faridkot. The Revenue has now filed this petition under se....

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....see and its partners. The appellate court after examination of the evidence has found that the charge of wilful evasion of tax or preparation of false accounts is not proved. It has been, inter alia, observed that the authorities had placed reliance on the statement of Subash Chander. He was not a partner of the firm. He had nowhere agreed to surrender the amount of purchase of car, depreciation o....