9911796707
TMI Blog2015 (3) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... which needs a necessary mention for deciding the core controversy, involved in the present petitions, has been extracted from (1) CRM No.A-1828-MA of 2014 titled as "T.D.Gandhi Income Tax Officer Vs. Sudesh Sharma" for ready reference in this context. 2. The epitome of the facts and evidence, unfolded during the course of trial, culminating in the commencement, relevant for disposal of the instant petitions for leave to appeal and emanating from the record, is that Sudesh Sharma, Advocate respondent-accused was practicing on income tax side. The main assessee Ashok Kumar Sharma, Railway contractor (for brevity "the main assessee") had engaged him for the purpose of submission of his income tax returns for the assessment year 1988-89, supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shable u/ss 418, 465, 468 & 471 IPC. The contents of charge sheets were read over and explained to the respondent, to which, he pleaded not guilty and claimed trial. Thereafter, the case was slated for evidence of the complainant by the trial court. 5. Having closed the evidence of complainant, the statement of the respondent-accused was recorded as contemplated under Section 313 Cr.P.C. The entire incriminating evidence was put to enable him to explain any circumstances appearing on record against him. However, he had stoutly denied the evidence of complainant in its totality and pleaded false implication. He has also tendered into defence evidence copy of plaint (Ex.D1). 6. Sequelly, taking into consideration the totality of the peculia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellate court may only overrule or otherwise disturb the trial court's acquittal if it has "very substantial and compelling reasons" for doing so. A number of instances arise in which the appellate court would have "very substantial and compelling reasons" to discard the trial court's decision. "Very substantial and compelling reasons" exist when: i) The trial court's conclusion with regard to the facts is palpably wrong; ii) The trial court's decision was based on an erroneous view of law; iii)The trial court's judgment is likely to result in "grave miscarriage of justice"; iv) The entire approach of the trial court in dealing with the evidence was patently illegal; v) The trial court's judgment was man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 1988-89 claiming a refund of Rs. 3497/- based on false TDS certificate through respondentaccused Sudesh Sharma, Advocate. The learned counsel for petitioner has miserably failed to point out that how and in what manner, the respondent can be held liable for preparing false documents, which were previously supplied to him by the main assessee. The mere fact that he had prepared the income tax return on behalf of assessee, ipso facto, is not a ground, muchless cogent, to hold respondent-accused guilty for the commission of pointed offences in the absence of main assessee, as contrary urged on behalf of petitioner. 14. Strange enough, the complainant ITO had not filed any complaint against the main assessee and only arrayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed here is that the complainant-ITO had earlier filed similar 45 complaints, in which, the respondent was acquitted, vide different judgments of acquittal by the trial Court. The petition for leave to appeal, bearing CRM No.A-959 MA of 2014 and 44 other connected petitions titled as "Income Tax Officer & Another V. Sudesh Sharma" were dismissed, by means of detailed judgment dated 10.11.2014. Meaning thereby, the controversy involved in the present petitions is squarely covered and decided by way of earlier judgment dated 10.11.2014 of this Court. Therefore, I see no reason to grant the leave to appeal against the impugned judgments of acquittal in these cases as well in the similar obtaining circumstances of these cases. 16. No oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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