2009 (5) TMI 85

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....led challenging the judgment dated March 2, 1995, rendered by ACJM, Indore in Criminal Case No. 04/ 1990, whereby the respondent was prosecuted for an offence punishable under sections 276 and 278 of Income-tax Act 1961, was acquitted. 2. In short the case of the prosecution before the learned court below was that respondent/accused was working in a private limited company at Dewas. The respond....

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....be set aside. It is submitted that the appeal filed by the appellant be allowed and the impugned judgment passed by the learned trial court be set aside and the respondent be convicted. 4. The prosecution has filed the documents and has also examined the witnesses P.W. 1 Banwarilal and P.W. 2 S. S. Kulkarni. 5. In the matter of Bihari Nath Goswaini v. Shiv Kumar Singh reported in [2004] 9 SC....

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.... conviction of an innocent. The hon'ble apex court has further held that in a case where the admissible evidence is ignored, a duty is cast upon the appellate court to reappreciate the evidence where the accused has been acquitted, for the purpose of ascertaining as to whether any of the accused really committed any offence or not. It is further held that the principle o be followed by the appella....

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....ses is that if two views are possible on the evidence adduced in the case, one pointing to the guilt of the accused and the other to his innocence, the view which is favourable to the accused should be adopted. The paramount consideration of the court is to ensure that miscarriage of justice is prevented. A miscarriage of justice which may arise from acquittal of the guilty is no less than from th....