Condonation of 447-day delay by Income Tax Dept in filing appeal against acquittal was allowed in tax evasion case

Income Tax Dept Vs Gregory Lewis (Bombay High Court) Conclusion: Delay of 447 days by the Income Tax Department in filing an appeal  was condoned against the acquittal of an accused in a tax evasion case, observing that the delay was caused by a bona fide mistake and disruptions during the COVID-19 pandemic. Held: The case arose from a criminal complaint filed by the Income Tax Department against Gregory Lewis under Sections 276C (1) and 277 alleging willful attempt to evade tax and making false statements in verification. The Chief Judicial Magistrate, Panaji, had acquitted the accused on 2...