Law:

Section:

Section 271(1)(a) of the Income-tax Act, 1961 - Penalty - For late filing of return - Assessment year 1964-65 - Appellant who was partner of assessee firm was prosecuted for substituting return of firm - It was found from record that there was no direct evidence of fact that appellant had substituted return and only incriminating substance against him was his signature on substituted return - Whether since only circumstances appearing against assessee was his signature, it was incumbent upon prosecution to get his signature verified by some independent witness like an expert or some one unconnected with income-tax department, who was in full know of visiting of assessee - Held, yes - Whether since revenue authorities failed to do so, conviction and sentence imposed upon appellant were to be set aside - Held, yes FACTS The appellant partner of the assessee firm filed the return of firm after the due date. The assessee-firm was made liable for a penalty under section 271(1)(a). The appellant on realising his mistake in order to escape liability of penalty filed another return which substituted the earlier return. The ITO filed a complaint thereafter, and the appellant was convicted under section 463 and 193 of the Indian Penal Code, 1860. On appeal : HELD There was no direct evidence of the fact that the appellant had substituted the return as alleged by the prosecution and the only incriminating substance against him was the allegation that he had signed on substituted return. The signature of the appellant on the substituted return had been proved by the officers of the income-tax department. One of the officer had also proved the date on it to be in the handwriting of the appellant. Assuming all the allegations to be true, for the purpose of disposing of the appeal, the prosecution had still to prove beyond reasonable doubt that the signature on the document was that of the appellant. The concerned officers had singularly failed to achieve that end. It was true that three officers of the income-tax department had proved the signature of the appellant on the substituted return, but, since the only circumstances appearing against the assessee was the signature,…

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