PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.
ITA/96/2022HC Orissa17 Aug 2023
Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA
establish guilt and secure conviction of
the accused by proving the charge ―beyond reasonable doubt‖.
In Ramakant Rai v. Madan Rai [Ramakant Rai v. Madan Rai, (2003)
12 SCC 395 : 2004 SCC (Cri) Supp 445] referring to the expression
―reasonable doubt‖ in criminal law it was held as under : (SCC p.
405, para 24)
―24. Doubts would be called reasonable
