1988 (8) TMI 65

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.... set out briefly the facts of the complaints which were filed by the appellant against the respondent in the Court of the Metropolitan Magistrate. The complainant, in discharge of his official duties and on being authorised by the Commissioner of Income-tax, Delhi, filed a complaint for the said offences against the respondent in his capacity as sole proprietor of Pneumatic Spares Industries. The respondent was an income-tax assessee. For the assessment year 1965-66, he filed a return on June 30, 1965, declaring his income to be Rs. 1,452.12. He had declared his total sales at Rs. 15,970. The Income-tax Officer found the return to be false. He was also of the opinion that the respondent herein, i.e., the accused, had fabricated false evid....

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....ome-tax authorities knowing them to be false. It was prayed that he be punished in accordance with law. After trial, the learned Magistrate acquitted the accused mainly on the ground that the matter had been compounded by the Income-tax Department. This finding was based on the evidence of P.W. 5, R. R. Gupta, who was at the relevant time the Assessing Officer of the appellant. In his cross-examination, he proved the issuance of letter dated February 4, 1971, by him to the accused. That letter completely supported the plea of the accused that there had been a settlement between the parties and in accordance with that settlement, he had paid income-tax on enhanced incomes and the penalty. That letter reads as follows : "As a result of se....