INCOME TAX OFFICER Vs. SUNANDA RAM DEKA

JUDGEMENT

(1.) THIS appeal has been filed by the complainant-appellant, viz., Income-tax Officer, A-Ward, Tezpur, against the judgment and order of acquittal passed by the learned Chief Judicial Magistrate, Darrang at Mangaldoi in C. R. Case No. 1354 of 1985. By the impugned judgment and order, the accused-firm and its partners were found not guilty of the charge under Section 276C and Section 277 of the Income-tax Act, 1961.

(2.) THE accused-respondent No. 1 is the partnership-firm, viz., Sunanda-ram Deka. THE firm had partners, viz., Sunandaram Deka, Promode Chandra Deka, Mukul Chandra Deka, Sanjeeb Kumar Deka and Rajib Kumar Deka and the late Kulen Deka. All the other partners were sons of Shri Sunandaram Deka.

(3.) IN view of the above facts, a complaint petition was filed by the INcome-tax Officer and the present proceeding commenced which ended in the acquittal as stated above. Except the INcome-tax Officer, P. W. 1, no other evidence was produced on behalf of the prosecution, whereas on behalf of the accused-firm one independent witness was produced to show the circumstances under which the revised return was filed voluntarily.