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BOMBAY HIGH COURT - APPELLATE SIDE,BOMBAY
Mrs. Mridula Bhatkar, J
K.K. Gupta Income-tax Officer, A-II Ward, Mumbai – Appellant
Versus
Dev Kumar Agarwal R/o. Ocean View, Warden Road, Mumbai – 26 – Respondent
| Table of Content |
|---|
| 1. appeal against acquittal for perjury based on contradictions. (Para 1 , 2) |
| 2. claim of ownership and its implications under tax law. (Para 3 , 4) |
| 3. requirement for clear proof of falsehood in perjury cases. (Para 5 , 6) |
| 4. reconciliation of contradictory statements and establishing their truth. (Para 7 , 8 , 9) |
| 5. final judgment and dismissal of the appeal. (Para 10 , 11) |
JUDGMENT
This Appeal is directed against the judgment and order dated 22nd February, 1993 passed by the Additional Sessions Judge, Greater Bombay thereby setting aside the judgment of Additional Chief Metropolitan Magistrate, 19th Court, Esplanade, Mumbai and acquitting respondent no. 1 from the charges under section 193 read with 191 of the Indian Penal Code .
2. The appellant is an Income-tax Officer through whom the income-tax department has filed this Appeal. One K.K. Gupta, 1st Income-tax Officer of A-II Ward, Mumbai had lodged the complaint against the respondent for committing offence of perjury under section 193 r/w. 191 of the Indian Penal Code . On 8th January, 1975 said Income-tax officer along with his staff had searched the residential premises of respondent no. 1 at Ocean View, Warden R
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