Assessment — Offences and Prosecution — Mere acquittal of the assessee along with other two co-accused by the High Court could not by itself result in setting aside of the assessment made by the Assessing authority and the Tribunal being the fact finding body had erred in dismissing the appeal without appreciating the facts in detail on it's own and in rejecting the materials before it, thus, the matter has to be remanded to the Assessing authority for fresh enquiry — Commissioner of income tax vs. R N Jayaprakash [2019] 419 ITR 252 (Madras)