Judgment

UNTWALIA, J.: - These are 12 appeals filed by the appellant on grant of special leave by this Court from the common judgment of the Rajasthan High Court allowing 12 criminal appeals filed by the respondent in accordance with Section 417 (3) of the Code of Criminal Procedure, 1898. The appellant as partner of his partnership firm filed 12 In-come-tax Returns for various assessment years - the last one being the assessment year 1959-l960. The Returns were filed by the appellant between 26-3-1958 and 16-10-l961 in accordance with Section 22 (2) of the Income-tax Act, 1922 - hereinafter referred to as the 1922 Act. The said Act was repealed and replaced by the Income-tax Act, 1961 - hereinafter called the 1961 Act. The 1961 Act came into force on or from 1-4-1962. During the course of the assessment proceedings when account books were produced for examination by the Income-tax Officer, Special Investigation Circle B . Jaipur, he suspected their genuineness or correctness. In May, 1963 the appellant s premises were searched and a number of other books of account and documents were seized. Thereupon the appellant filed revised Returns on 1-3-1964 in respect of all the 12 periods