TaxTMI 
TaxTMI 
1985 (3) TMI 43
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.... dated August 10, 1983, passed by the Chief Judicial Magistrate, Indore, in Criminal Case No. 1075 of 1980, whereby, the respondent has been discharged. In the alternative it is also prayed that if the impugned order is treated to be an acquittal, then the petitioner be granted leave under section 378, Criminal Procedure Code, to prefer, an appeal against the acquittal of the respondent. The fact....
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....h an intent to deceive and defraud the Income-tax Department and to secure a favourable order of assessment. The case was adjourned from time to time for recording evidence before charge but despite obtaining several opportunities, the petitioner did not adduce any evidence in support of the complaint. On August 10, 1983, also, the complainant was absent. The respondent submitted an application ....
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....it relied, the necessary inference to be drawn from the impugned order is that the respondent has been acquitted even though no charge was framed against him. But, I am not persuaded to agree with the submission because the acquittal is only after regular trial in which the evidence is adduced after a charge is framed. This is not a case of acquittal. Therefore, merely because the respondent had f....
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....his being not a case of acquittal, granting of leave also does not arise. The learned counsel for the petitioner in support of his submission placed reliance on the decisions reported in Abdul Nabi v. Gulam Murthuza Khan, AIR 1968 AP 93, Mahant Abhey Dass v. Gurdial Singh, AIR 1971 SC 834, Mehtab v. Nathu, AIR 1930 Lah 461, Raza Hussain v. Emperor, AIR 1935 All 834 and Muhammad Sheriff Sahib v. A....