2016 (10) TMI 1113

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..... : -- ORDER A return income was filed by the first petitioner with the help of the second petitioner who is a chartered accountant. Taxable income of Rs. 1,23,220 was declared. Income-tax liable to be paid was Rs. 1,465. Tax of Rs. 1,465 was submitted to the Department. On inquiry, it was found that only an amount of Rs. 465 was paid. That the document had been tampered with by showing it as Rs. .....

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..... he petitioner are in violation of sections 276C(2) and 277 of the Income-tax Act, 1961. Section 277 of the Income-tax Act would read that if any person makes a false statement, he would be liable for prosecution as narrated therein. 4. The contention of the petitioner is that the tax amount is less than Rs. 25,000 and therefore an attempt to evade tax is covered by the circular. Whether the amoun .....

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..... alien consideration. It is not a case of evading the tax. It is a case of furnishing of false declaration while submitting the return. Submission of a false declaration is quite different from evading the tax. The circular would therefore be applicable in case of evasion of tax. Under no grounds the circular could be read with regard to filing of a false declaration. Since the case pertains to a .....

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