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2008] 304 ITR 345 ( [2008] 173 TAXMAN 176 (MP) HIGH COURT OF MADHYA PRADESH, INDORE BENCH Union of India v. Dinesh* R.S. GARG, J. CRIMINAL APPEAL NO. 150 OF 1995â-  JANUARY 11, 2008 Section 276C of the Income-tax Act, 1961 - Offence and prosecution - Wilful attempt to evade tax, etc. - Assessment year 1981-82 - Whether where trial court had acquitted accused-assessee on ground that there was no wilful default on his part for an offence punishable under section 276C/277, such acquittal could not be interfered with simply because another view was possible - Held, yes CASE REFERRED TO Narayan v. Union of India [1999] 208 ITR 82 (MP) [Para 4]. R.L. Jain and Ms. Veena Mandlik for the Appellant. H.S. Uberoi and M.L. Sharma for the Respondent. JUDGMENT 1. The appellant-Union of India being aggrieved by the dated 25-4-1994 passed by the learned Additional Chief Judicial Magistrate (Economic Offences), Indore in Cr. Case No. 10/89 acquitting the present respondent for offences punishable under section 276CC and section 277 of the Indian Income-tax Act, 1961 (for short "the Act") are before this Court with a submission that the learned court below committed legal folly and factual error in acquitting the accused. 2. After taking me through the evidence available on the record, learned counsel for the appellant submitted that for the assessment year 1981-82 the accused has shown income of Rs. 52,997 and thereafter filed his amended return on 16-4-1983. The case of the prosecution is that in accordance with section 139 of the Act, the return was not filed in time but was filed after a lapse of almost about 20 months. It is submitted that in both the returns the income was not shown correctly and, therefore, the accused has committed offences punishable under section 276CC and section 277 of the Act. It is also submitted that the court below took a hyper technical view of the matter and wrongly acquitted the accused. 3. Shri H.S. Uberoi, learned counsel for the respondent on the other hand submitted that from the facts it would clearly appear that there was no wrong on the part of the accused especially when is proved on the record that the accused had supplied all his…

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