Income Tax Officer vs K.A. Siddique

Whether the respondent-accused wilfully attempted to evade tax and falsely verified the income tax return under sections 276C(1) and 277 of the Income Tax Act, 1961 --- Held No; Whether the criminal court is bound by findings of fact recorded by income tax appellate authorities --- Held Yes, such findings are conclusive and binding on the criminal court regarding factual matters.