2002 (7) TMI 10

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..... sion of offence punishable under sections 276B and 278B - There was no intentional suppression of income by the respondents/assessee - assessee had shown in their return for the relevant assessment year, interest paid to the concerned depositors but due to inadvertence they had not annexed Form No. 15A along with the return and had also not filed the return form in Form No. 26A, as required under .....

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..... the Union of India, against the judgment and order of acquittal dated July 8, 1992, passed by the Additional Chief Judicial Magistrate (Economic Offence), Indore, in Criminal Case No.4 of 1985, after grant of leave. I have carefully heard learned counsel for the parties at length and perused the record. A criminal complaint was filed by the appellant/Union of India against the respondents for .....

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..... , 1962. It has been recorded that if the assessee had been asked by the Assessing Officer to comply with the said requirement and if they had failed to do so, then it could have been said that there was intentional default committed by the assessee. But this procedure was not adopted by the Assessing Officer, therefore, it is not proved that they had deliberately or intentionally committed this de .....

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