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TMI Blog1987 (3) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961, for having filed the return for the assessment year 1979-80, on the basis of a wrong or false statement of accounts with a view to evade tax, the respondents have been concurrently discharged by the lower courts for the reason that: " It has not been proved that the return of the statement of accounts filed by the accused was false." The complainant has filed this petition to impugn th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Kumar Bhunja, AIR 1980 SC 52, 55). Without going into details, I form the opinion that in the instant case, the statements (exhibits P-1 to P-3) of at least one of the accused, namely, Manak Chand Jain, were good enough to frame a charge against him/them in view of the above-noted principle of law laid down by the final court. Material part of the statement (exhibit P-1) reads that the sales r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned orders and send the case back to the trial court for proceeding in the matter afresh in accordance with law. For clarity's sake, it is mentioned here that it would be open to the respondent-accused to argue before the said court if any case is made out or not against the persons other than Manak Chand Jain. The parties through their counsel are directed to appear before the said court on Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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