PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SILVER AND ARTS PALACE
ITA/99/2019HC Rajasthan08 Apr 2022
Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN
161 whereby the
Hon’ble Supreme Court has observed as under:
“ 6. This Court in a number of cases has held that though
the appellate court has full power to review the evidence
upon which the order of acquittal is founded, still while
exercising such an appellate power in a case of
acquittal, the appellate court, should not only consider