9911796707
TMI Blog1997 (7) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... hment of the order dated February 9, 1993, of A. C. J. M., Indore, as also the criminal prosecution launched against him under sections 276C and 277 of the Income-tax Act, 1961 (for short "the Act"). The brief facts of the case are these. The applicant-assessee furnished a return for the assessment year 1985-86 on March 10, 1986, declaring his income as Rs. 13,850. The Income-tax Officer then iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t moved this court under section 256(2) of the Act for a direction to the Tribunal to make a reference. This court, vide its order dated April 2, 1996, rejected the application observing "no case of conscious concealment is visible". The respondent-Department had in the meantime lodged a complaint in the court below alleging commission of offences under sections 276C and 277 of the Act against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter is attracted and whether the prosecution can be sustained in view of the order passed by the Tribunal. As noted above, the assessing authority held that the appellant-assessee made a false statement in respect of income of Young India and Transport Company and that finding has been set aside by the Income-tax Appellate Tribunal. If that is the position then we are unable to see as to how ..... X X X X Extracts X X X X X X X X Extracts X X X X
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