( 1 ) BY this appeal, the Income-tax Officer Special Circle challenges the acquittal of Mohd. Yousuf, respondent herein by the Metropolitan Magistrate under Section 277 of the Income-tax Act 1961 (hereinafter called the Act) and for offences under S. 193 and S. 196 of the Indian Penal Code. The impugned judgment is dated the 30th August, 1979.

( 2 ) TO appreciate the contentions of the appellant, it is necessary to set out briefly the facts of the complaints which were filed by the appellant against the respondent in the Court of the Metropolitan Magistrate.

( 3 ) THE complainant in discharge of his official duties and on being authorised by the Commissioner of Income-tax, Delhi filed the complaint for the said offences against the respondent in his capacity as sole proprietor of M/s. Pneumatic Spares Industries. The respondent was an Income-tax assessee. For the assessment year 1965-66 he filed areturn on 30th June, 1965 declaring his income to be Rs. 1452. 12. He had declared his total sales at Rs. 15. 970. 00. The Income-tax Officer found the return to be false. He was also of the opinion that the respondent herein, i. e. , the accused had fabricated false e