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The Court directed Superintendent of Police, Unnao to conduct an inquiry into allegations in the petition and examine, preserve and produce CCTV footage of Police Station Hasanganj before the Court.
The investigation against the accused was initiated as the main accused had named him but later it was discovered that it was a false accusation, as wife of the main accused had some disputes going on with accused person’s wife, hence, he was falsely implicated.
The Revenue had submitted that the Assessing Officer is competent to consider all the material that is available on record, including that found during the search, and make an assessment of ‘total income’. While some of the High Courts agreed with the said proposition, some disagreed. The Supreme Court was, hence, called upon to resolve the conundrum.
Delhi High Court: Sanjeev Sachdeva, J., upheld the order of the trial court discharging the respondent who was accused of committing offences punishable