Congress-Nine Days Wonder

delivered by Justice Krishna Iyer, is laced with observations and obiter dicta which leave no doubt as to how the Court felt about the entire matter, especially the manner in which the decision to withdraw the appeals before the Tribunal was taken by the Income Tax Department. The Department's conclusion that its appeals were weak and frivolous and not worth pursuing, no less than the speed with which it was reached, were, to say the least, odd .especially in a case where prosecution proceedings had been initiated before the Metropolitan Magistrate in Calcutta. A decision to launch prosecution, it is to be presumed, is taken by the Income Tax Department after careful consideration, since proving criminal liability on the part of a taxpayer calls for much more conclusive evidence than what is required to establish mere concealment. Yet the fact that in this case the assessee could make bold to move the Settlement Commission even while the Income Tax Department's appeals were pending makes it clear beyond doubt that the assessee had arrived at an understanding with the Department and was confident that the Department would withdraw its appeals.