On an appeal against an order of acquittal by the trial court, dismissing the appeal held that  no judgment of acquittal can be interfered with after about 29 years, more particularly in a case of this nature, where the assessee was charged with offences under sections 276C and 277 of the Income-tax Act. The trial court had rightly framed the points of determination and proceeded to appreciate the evidence on record. The assessee was never given an opportunity to explain why a complaint should not be filed against him and there appeared from the record that a penalty proceeding was also pending at the time of institution of the complaint, which was contrary to law. Even if the evidence for the prosecution were taken into consideration, the assessee could not be convicted of the offences with which he stood charged for want of sanction, which was defective and illegal. The pendency of penalty proceedings under section 271(1) against him was a bar on institution of the complaint. The trial court after due analysis of the provisions and the evidence, had concurred with the pleas of the assessee, and the Department could not validly dispute the findings of the trial court. The Department had failed to satisfy the court either on the merits or on the ground of technicalities. The acquittal of the assessee was justified. (AY.1990-91)