Court: Supreme Court of India
Case Title: ASHWIN NANUBHAI VYAS Vs. STATE OF MAHARASHTRA & ANR
Citation: 1967 AIR 983, 1967 SCR (1) 807
Date: 10/10/1966
Parties: Petitioner – Ashwin Nanubhai Vyas; Respondent – State of Maharashtra & Anr.
Advocates: Advocate Simranjeet Singh Sidhu, Advocate SS Sidhu
CRIMINAL APPELLATE JURISDICTION : Criminal Appeal No. 268, of 1964- 11 I I Appeal by special leave from the judgment and order dated' August 25, 1964 of the Bombay High Court in Criminal Revision. Application No. 333 of 1964. N. N. Keswani for the. appellant.
K. L. Hathi and R. H. Dhebar, for respondent No. 1. K. Rajendra Chaudhuri and K. R. Chaudhuri, for respondent No. 2.
The Judgment of the Court was delivered by Hidayatullah, J. In this appeal, by special leave, against the judgment and order of the High Court of Bombay, August 25, 1965, the appellant Ashwin Nanubhai Vyas is an accused before the Presidency Magistrate's 4th Court at Girgaon, Bombay. The case was started on the complaint under s. 198 , Code of Criminal In the circumstances, the answer returned by the High Court to the two questions referred to it has to be held to be incorrect. Both the questions have to be answered against the assessee and in favour of the Commissioner of Income- tax, so that the answer returned by the High Court to the two questions is set aside, the first question is answered in the affirmative, and the second in the negative. The appeal is accordingly allowed with costs in this Court as well as in the High Court.
R.K.P.S. Appeal Allowed.