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TMI Blog2011 (4) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... he innocence of the respondent. Unless the judgment of the trial court is found to be perverse, this court cannot interfere with the same. In this case, appellant is not able to point out any material on record to show that the judgment of the trial court is perverse requiring interference at the hands of this court, trial court was right in acquitting the respondent, appeal fails and the same is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... d transaction. Therefore, a warrant was issued by the Income-tax Commissioner, Chennai, to P.W. 5 to make search of the house as well as the office of the respondent. P.W. 5 made house search at the house of the respondent as well as in the office and prepared the search lists. Thereafter, he reported the matter to the Commissioner, Income-tax Department, Chennai. The Commissioner, Income-tax in turn issued a direction under section 279 of the Income-tax Act to P.W. 1, the Income-tax Officer at Vellore. On the above direction, he filed a private complaint alleging that the respondent had committed offences under sections 193, 196, 420, 468 and 471 of the Indian Penal Code and section 277 of the Income-tax Act. 3. On appearance, the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... according to him, he is an innocent person and he has not committed any offence. Having considered the above, the trial court acquitted the respondent. The said order of acquittal is under challenge in this appeal. 5. I have heard the learned counsel on either side and also perused the records carefully. 6. There is no denial of the fact that the respondent as an income-tax practitioner, submitted the income-tax return on behalf of one Shri P. Thirunavukarasu. It is also not in dispute that along with the said income-tax return, the respondent submitted a TDS certificate for Rs. 2,366. It is also not in dispute that a refund order was subsequently passed by the Income tax Officer based on the said TDS certificate and the income-tax retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... karasu living in the address given in the income-tax return. The initial burden is only upon the appellant to prove the fact that Shri P. Thirunavukarasu is a fictitious person. This burden could have been discharged by the appellant either by examining any respectable person from the locality or the Village Administrative Officer or anybody else from the village. Absolutely, there is no investigation conducted by the appellant in respect of this aspect. 8. It is in evidence that the abovesaid amount of Rs. 2,366 was added to the income of the respondent in his assessment and accordingly, tax was imposed holding that the respondent had secured the above amount of Rs.2,366 from the Department. The said assessment order was challenged by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r member of the profession must have acted at the instance of Shri Rathinakumar, who is a middleman in all the transactions. It is also seen from the records that all the transactions have been routed through banks where accounts have been opened in the names of each contractor to whom refunds had been made. The fact that no pass books have been found in the possession of the assessee relating to the contractors in question and the transactions have been routed through the bank, clearly show that the assessee did not have the benefit of refunds obtained in the name of various contractors. We, therefore, fully agree with the reason given by the Commissioner of Income-tax (Appeals) in his order in deleting the addition made by the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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