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TMI Blog2015 (6) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... r Article 227 of the Constitution of India. A false return has been filed on the basis of the contents of statutory form 65A which the department found subsequent to the assessment from the check-post in West Bengal. This clearly shows that the petitioner has with a dishonest intention filed false return to cause loss to the state revenue. If so, it amounts to commission of offence punishable under section 415, read with section 417 of the Indian Penal Code. The authorities should not remain complacent by invoking right of reassessment; they should also effectively prosecute the person who files a false return by filing a complaint, seek condonation of delay under section 468 of the Criminal Procedure Code if necessary to sternly deal with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 19-A, the information on which the officer is satisfied that any turnover chargeable to tax has escaped assessment must be information which he receives subsequent to the assessment order in order to confer upon him the jurisdiction to initiate proceedings under that section. Mere escaping of assessment is not enough, but the Superintendent is to be satisfied that there is escape of assessment based upon information which he has come by subsequent to the assessment order . 5) The counsel for the petitioner relying on the above observation submitted that merely because there is an allegation of escape of assessment the reassessment cannot be done unless the authority is satisfied that there is escape of assessment based on inform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed on the basis of the contents of statutory form 65A which the department found subsequent to the assessment from the check-post in West Bengal. This clearly shows that the petitioner has with a dishonest intention filed false return to cause loss to the state revenue. If so, it amounts to commission of offence punishable under section 415, read with section 417 of the Indian Penal Code. The authorities should not remain complacent by invoking right of reassessment; they should also effectively prosecute the person who files a false return by filing a complaint, seek condonation of delay under section 468 of the Criminal Procedure Code if necessary to sternly deal with such cases of false and dishonest returns. Such an effectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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