Commissioner of Income Tax, vs. Dr.T.Ravi Kumar
The appeals are dismissed
ITTA/401/2011HC Telangana24 Jul 2013
Bench: The Hon'Ble Mr. Justice H.P. Sandesh
Section 138Section 313Section 378(4)
…late Court cannot reverse the findings of the Trial Court and benefit of doubt goes in favour of the accused. 18 28. The learned counsel relied upon the Judgment of the Apex Court in the case of ANSS RAJASHEKAR V. AUGUSTUS JEBA ANANTH reported in 2019 SCC OnLine SC 185, and referring to this Judgment, the learned Counsel brought to the notice of this Court in paragraph No.11 with regard to, it is necessary to consider whether the presumption under Section 139 stands rebutted by the accused or not. 29. Having heard the arguments of learned counsel appearing for the appellant/complainant a…