2009 (5) TMI 85

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..... h 2, 1995, rendered by ACJM, Indore in Criminal Case No. 04/ 1990, whereby the respondent was prosecuted for an offence punishable under sections 276 and 278 of Income-tax Act 1961, was acquitted. 2. In short the case of the prosecution before the learned court below was that respondent/accused was working in a private limited company at Dewas. The respondent has filed the return after the delay .....

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..... al filed by the appellant be allowed and the impugned judgment passed by the learned trial court be set aside and the respondent be convicted. 4. The prosecution has filed the documents and has also examined the witnesses P.W. 1 Banwarilal and P.W. 2 S. S. Kulkarni. 5. In the matter of Bihari Nath Goswaini v. Shiv Kumar Singh reported in [2004] 9 SCC (Cri) 1435 the hon'ble apex court has held t .....

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..... ourt has further held that in a case where the admissible evidence is ignored, a duty is cast upon the appellate court to reappreciate the evidence where the accused has been acquitted, for the purpose of ascertaining as to whether any of the accused really committed any offence or not. It is further held that the principle o be followed by the appellate court considering the appeal against the ju .....

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..... vidence adduced in the case, one pointing to the guilt of the accused and the other to his innocence, the view which is favourable to the accused should be adopted. The paramount consideration of the court is to ensure that miscarriage of justice is prevented. A miscarriage of justice which may arise from acquittal of the guilty is no less than from the conviction of an innocent. In a case where a .....

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..... is court may be justified in interfering with an order of acquittal passed by learned trial court The reasons given by the trial court for acquitting the respondent appears to be reasonable and are based on evidence. It is well-settled that even if on the basis of the same evidence, if other view is possible, the appellate court will not be justified in reversing the order of acquittal if the same .....

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