JUDGMENT :

J.K. Mohanty, J. - The accused-respondent was charged u/s 52 of the Indian I.T. Act, 1922 (which is almost in identical terms with Section 277 of the I.T. Act, 1961), and was tried in the court of the Chief Judicial Magistrate, Cuttack. He was acquitted by the trial court. This appeal has been preferred against the order of acquittal of the respondent passed by the C.J.M., Cuttack.

2. The accused-respondent was an assessee under the I.T. Act. He submitted a return (Ex. 1) to the ITO, Cuttack, for the assessment year 1958-59, on February 27, 1959, showing an income of Rs. 4,319.48 under the head "Business" which comprised his income out of his share in M/s. Consolidated Construction Co., Cuttack. The return was verified as required under the I.T. Act. The accused had disclosed that he had 1/3rd share in M/s. Consolidated Construction Co., Cuttack, and had no other source of income. The assessment was completed by the ITO on February 28, 1959, on the relief that no other income had actually accrued to the accused. The accused had furnished another return (Ex. 2) of his income to the ITO, Cuttack, for the very same assessment year on February 13, 1959, showing an income of Rs