Union of India v. State of U.P. and Another
Case brief
What is this about?
The High Court dismissed a criminal revision filed by the Union of India challenging an acquittal order in a Section 276(D) Income Tax Act case. The court held that an appeal, not a revision, lies against an order of acquittal under Section 401 Cr.P.C., rendering the revision barred. The case was called on without effective appearance of the revisionist.
What did the court decide?
The criminal revision was dismissed.