2001 (11) TMI 58

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.... Income-tax Act, 1961 (hereinafter referred to as "the Act") read with sections 193 and 196 of the Indian Penal Code. The facts in brief are: that the Assistant Commissioner of Income-tax, filed a complaint under the above noted sections against the petitioner, alleging therein that on February 8, 1991, search and seizure operation under section 132(1) of the Act was carried out at the premises of the petitioner and valuables comprising the following items were seized: ---------------------------------------------------------------------                                  &nbs....

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....;    --------------                                             Total   1,60,00,000                                                        -------------- --------------------------------------------------------------------- During th....

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.... factual position, and that subsequently he realised that the amount of Rs.29 lakhs was surrendered in excess and the amount of Rs.1.3 crores covered the entire amount. Thus, the petitioner sought to revise the surrendered income to Rs.1.3 crores by his letters dated March 9, 1991 and March 25, 1991. The ACMM vide impugned order dated October 27, 1998, rejected the contentions of the petitioner observing that it is a warrant trial case and that witnesses have yet not been examined and, therefore, the application for discharge was not maintainable. I have heard learned counsel for the parties and have been taken through the record. Learned counsel for the petitioner vehemently argued that the prosecution in this case is not for conceal....

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....ental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution. Explanation.--In this sub-section, 'culpable mental state' includes intention, motive or knowledge, of a fact, or belief in, or reasons to believe, a fact. (2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability." The rule of evidence thus stands changed by the above section. In the prosecution for an offence under the Act, i....