Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income-Tax-Appeal from High Court's order-Procedure |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Indian Income-tax Act, 1922 (11 of 1922) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | PENAL CODE, 1860: ss. 302 and 201 - Murder - Circumstantial evidence - Dead body recovered from the well belonging to accused- appellant - Appellant and deceased stated to have been last seen together previous night - Witness declared hostile - Held: In the instant case, circumstance of last seen together does not by itself and necessarily lead to the inference that it was 0 appellant who committed the crime - Mere non-explanation on the part of appellant, by itself cannot lead to proof of guilt against him - Motive is not established -Conviction of appellant cannot be maintained merely on suspicion, however strong it may be, or on his conduct -- Conviction and sentence imposed on appellant are set aside and he is acquitted of the charge, by giving him benefit of doubt - Evidence - Circumstantial evidence. |
Judge | Honble Mr. Justice M. Hidayatullah |
Neutral Citation | 1961 INSC 219 |
Petitioner | Shri Kanhaiyalal Lohia |
Respondent | The Commissioner Of Income-tax, West Bengal |
SCR | [1962] 2 S.C.R. 839 |
Judgement Date | 1961-07-17 |
Case Number | 347-350 |
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