1985 (3) TMI 43

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....Procedure Code, to prefer, an appeal against the acquittal of the respondent. The facts giving rise to this petition may be stated, in brief, thus The petitioner, who is an Income-tax Officer, in the capacity of a public servant, after obtaining the necessary sanction, filed a criminal complaint under section 200 of the Criminal Procedure Code, against the respondent, who is an income-tax assessee, for an offence under section 420 read with section 511 of the Indian Penal Code and under section 277 of the Income-tax Act on the ground that for the assessment years 1965-66 and 1966-67, the respondent had submitted false returns by concealing certain income which was assessable to tax. Therefore, for income escaping assessment, action was t....

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....im. 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 filed a copy of the judgment of the Income-tax Tribunal, it would not lead to the conclusion that the effect of the impugned order is acquittal of the respondent. In fact, it is a clear order of discharge against which the petitioner ought to have filed a revision which is admittedly barred by 61 days. When the petitioner had a specific remedy of revision to which he did not resort, the inherent power under section 482, Criminal Procedure Code, cannot be exercised. Therefore, this petition deserves to....