1996 (1) TMI 80

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....s giving rise to these revisions are similar and the parties are also common. The applicant is the "karta" of his Hindu undivided family carrying on business in the name and style "Fatehchand Moonat". During the assessment years 1974-75, 1975-76 and 1976-77, the applicant fell into arrears of income-tax to the tune of Rs. 48,739 plus interest. While these arrears were still outstanding the appl....

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....nd interest under the Act, due for the aforesaid three assessment years. A separate complaint has been filed for each year. The learned C. J. M. after recording evidence before charge has on September 15, 1994, framed charges under sections 276C(2) and 230(1) (sic) read with section 278C of the Income-tax Act. Feeling aggrieved by the orders framing the charges against him, the applicant has come ....

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....of the financial year ending March 31, 1994. As against it, learned counsel for the respondent--Union of India has strongly supported the impugned orders. These revisions must fail. At the outset, it may be observed that this court cannot in exercise of its revisional jurisdiction reappraise the evidence for itself as if it is acting as a court of appeal and come to a different conclusion th....

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.... was still due and did not utilise the sale proceeds in clearing the arrears. That he needed the funds for some other and more urgent purpose is a matter of evidence yet to be recorded and appreciated by the trial court. This court cannot prejudge the issue and come to its own conclusions. As already pointed out the court below in framing the charges does not seem to have acted without any materia....