1987 (3) TMI 70

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....r, Special Circle III, Jalandhar, against the respondents under sections 276C and 277 of the Income-tax Act, 1961, for having filed the return for the assessment year 1979-80, on the basis of a wrong or false statement of accounts with a view to evade tax, the respondents have been concurrently discharged by the lower courts for the reason that: " It has not been proved that the return of the stat....

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....ccused in respect of the commission of that offence." (See Supdt. & Remembrancer of Legal Affairs v. Anil Kumar Bhunja, AIR 1980 SC 52, 55). Without going into details, I form the opinion that in the instant case, the statements (exhibits P-1 to P-3) of at least one of the accused, namely, Manak Chand Jain, were good enough to frame a charge against him/them in view of the above-noted principle....