Principal Commissioner of Income Tax - 7 vs. M/S Qns Facility Management Pvt. Ltd
Accordingly, the instant petition stands dismissed along with the
ITA/440/2018HC Delhi13 Apr 2018
Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA
…dence to show that the document was executed claiming it to be someone else's or has been altered or tampered, no offence under Sections 464, 468, 471 or 474 IPC is made out. Reference may be made to the judgment in Mohd. Ibrahim v. State of Bihar (2009) 8 SCC 751. 56. The Ld. Additional Sessions Judge has successful applied the test, at the stage of charge and by the virtue of power laid upon him under the Code, that the court must have at least prima facie evidence in respect of the offences. As discussed herein above, the present case is a case of no evidence, not even leading to an inference of "m…