Jawahar Lal Gupta, J.

1. A complaint under Sections 276C and 277 of the Income-tax Act, 1961, was filed against the respondent-firm and its partners. The trial court after examination of the matter has found that the prosecution has failed to prove its case beyond a shadow of doubt. Thus, the respondents were acquitted. Aggrieved by the order, the complainant has filed this application for the grant of leave to appeal.

2. Notice of the petition was given. Counsel for the parties have been heard.

3. Mr. Sawhney, learned counsel for the complainant, submits that an addition of Rs. 30,000 was sustained by the Appellate Tribunal. Thus, the case under Sections 276C and 277 of the Act was made out. On behalf of the respondents, it has been pointed out by Mr. B.P. Singla that the respondents were not given adequate opportunity during the proceedings under Section 271(1)(c) of the Act. The order of penalty was set aside by the Tribunal. Thus, the mere fact that an addition of Rs. 30,000 had been sustained, could not be a ground for the prosecution of the respondents.

4. The assessee-firm had shown a credit of Rs. 94,678 in the name of two firms. The Assessing Officer had disallowed