TaxTMI 
TaxTMI 
2008 (1) TMI 316
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....d by the judgment dated April 25, 1994, passed by the learned Additional Chief Judicial Magistrate (Economic Offences), Indore, in Cr. Case No. 10/1989 acquitting the present respondent for offences punishable under sections 276CC and 277 of the Income-tax Act, 1961 (for shore "the Act"), are before this court with a submission that the learned court below committed legal folly and factual error i....
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....n the other hand, submitted that from the facts it would clearly appear that there was no wrong on the part of the accused especially when it is proved on the record that the accused had supplied all his papers to his counsel and there were some lapses on the part of the counsel. It is also submitted that if the view taken by the court below appears to be plausible and probable then simply because....
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....tted the accused. The High Court has also observed that mere failure to file the return in time in itself would not be sufficient but the burden is upon the Department to prove that the return was not filed in time and there must be clear, cogent, clinching and reliable evidence to prove that non-action or inaction was a wilful default. In the present case, the court below after giving its anxious....