UNION OF INDIA Vs. BHUPENDRA SINGH

JUDGEMENT

(1.) THIS appeal has been filed 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 respondent has filed the return after the delay of 22 months for the year 1982 -83. Further case of the prosecution was that by not filing the return in time, the respondent has committed an offence which is punishable under the provisions of Income -tax Act. After framing of charges and recording of evidence the learned court below acquitted the respondent/s for the offence mentioned hereinabove against which present appeal has been filed.

(3.) THE prosecution has filed the documents and has also examined the witnesses P. W. 1 Banwarilal and P. W. 2 S. S. Kulkarni.