N. SRINIVASAN Vs. TMT. UMA RANI

JUDGEMENT

(1.) AGGRIEVED against the order of acquittal, the IT Department has preferred this appeal. By the impugned judgment (dt. Rani, the wife of Arumugam, under ss. 181, 193 of the IPC r/w s. 136 of IT Act, ss. 276C(1) and 277 of the IT Act in C.C. No. 116 of 1990.

(2.) POONAMALLEE , has acquitted the accused, Arumugam and Uma Rani, under ss. 181, 193 r/w s. 136 of the IT Act, ss. 276C(1) and 277 of IT Act in C.C. No. 117 of 1990.

(3.) THE respondents/accused in both the appeals are husband and wife. Since common points for consideration are involved, both the appeals are taken up together and disposed of by this common judgment.