Law: Income Tax Act, 1922

Section: 51,51(2),52

(a) Income-tax Act (XI of 1922)---Ss. 51(2) & 52-Income-tax, assessment to-Admittedly orders of income-tax Officer, forming basis of prosecution of accused, already set aside by Commissioner, Income-tax and cases of alleged mis-declaration and suppression of income remanded back to Income-tax Officer-Conviction of accused, held, could not be sustained, is circumstances. 1977 P Cr. I. J X38 and 1975 P Cr. L J 1300 ref. (b) Income-tax Act (XI of 1922)- -----SSs. 51(2) & 52-Income-tax, assessment to-Benefit of doubt-No direct evidence to establish exact income allegedly concealed .by accused-Provisions of S. 51(2) of Income-tax Act, held, could not be attracted to case of accused-Accused given benefit of doubt and acquitted, in circumstances.-[Benefit of doubt]. 1971 P T D 457 and 1970 P T D 576 ref. JUDGMENT Appellant above-named, being aggrieved by judgment dated 28th April, 1976 of the learned Special Judge (Custom & Taxations) Karachi, in a Criminal Case No. 60/75, by which the appellant has been convicted under sections 51(2) and 52 of the Income-tax Act and sentenced to suffer R. 1. for one year and to -pay fine of Rs. 20,000 or in default to suffer further R. I. for 2 years, has preferred the above appeal, on the following facts and grounds 2. According to prosecution, appellant Moinuddin was assessee of Income-tax Department. He submitted his Income-tax Returns for the assessment years 1964-65, 1965-66, 1966-67, 1967-68, 1968-69 and 1969-70 under Self Assessment Scheme, before the concerned Assessing Authority viz 1. T. O. Circle `G' East Zone, Karachi. According to the Income-tax Returns for six years, from 1964-65 to 1969-70 the total income of the appellant for said period was Rs. 45,632. In his Return for assessment year 1969-70, the appellant declared taxable income to be Rs. 8,382. This included income from the property at Rs. 4,182. Subsequently, on 27-4-1970 the appellant applied for income-tax clearance certificate, wherein he mentioned his total investment in the property to be Rs. 50,000. His application was accompanied by a copy of the sale agreement showing that the appellant was to sell his property for Rs. 80,000. In view of said…

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