INCOME TAX OFFICER Vs. DAYAL SONS

JUDGEMENT

(1.) The respondent No. 1 is a partnership firm of which respondents 2 to 4 are partners. They were prosecuted for the offences under Sections 276 and 277, Income-tax Act, 1961 on the basis of the complaint filed by the Income-tax Officer, B-Ward, Shimla. The learned Chief Judicial Magistrate, Shimla, vide his impugned judgment dated 29-12-1994, acquitted the four respondents both on merits as well as on a legal point that the prosecution of the respondents was bad in the absence of an opportunity having been afforded to them of being heard before launching the prosecution.

(2.) While assailing the acquittal of the respondents as recorded by the learned Magistrate, it has been contended on behalf of the appellant that there is no provision in the Income-tax Act for the issuance of a show cause notice to the respondents before launching the prosecution. Question of principles of natural justice does not arise. That the learned Magistrate has failed to appreciate the evidence coming on record in the right perspective, while ordering the acquittal of the respondents. The offences stood proved and established on the record against all the respondents beyond any reasonable doubt.

(3.) Per contra, the learned counsel for the respondents has supported the acquittal of the respondents for the reasons and on the grounds detailed in the impugned judgment.