False Return - Judgment Search Results

A.D. Jayaveerapandia Nadar and Co. and ors. Vs. Income-tax Officer

Court: Chennai

Reported in: [1975]101ITR390(Mad)

..... this case and on the finding that accused 2 had submitted a false return knowing or believing such return to be false accused 1 company will also be liable for the offence as such ..... the accused were charged for having conspired to fabricate the evidence in support of the false return made by them in this case also nine accused were charged and ultimately accused 4 .....

G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

Court: Chennai

Reported in: (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

..... per the seized accounts on the allegation that the petitioner had deliberately filed a false return and had kept false accounts with the intention of using them as genuine evidence in the assessment ..... oblique purpose for such a move even assuming it is further said that the original return contained false particulars of income on february 28 1984 with full and correct particulars of income .....

M.R. Pratap Vs. V.M. Muthukrishnan, Income-tax Officer

Court: Chennai

Reported in: [1977]110ITR655(Mad)

..... the managing director who are responsible to the company where the company itself files a false return because under section 277 a company alone can be prosecuted but in so far as ..... under sections 277 and 278 on the basis that the petitioner has made a false return of income and false statements and the second accused has abetted the petitioner in committing the said .....

Sanjay D. Gupta Vs. Asstt. Cit

Court: Mumbai

Reported in: (2004)91TTJ(Mumbai)796

..... of care the court may infer deliberation and the return may be branded as a false return 11 now we may proceed to notice the ..... cst 1980 124itr15 sc wherein their lordships held that a return cannot be false unless there is an element of deliberateness due to want ..... has recorded a finding that the assessee made a false claim in the original return and even filed explanation for not offering the capital .....

Kawashima Vs. Holder

Court: US Supreme Court

..... convicted under 7206 2 of assisting her husband in preparing the false return the question presented is whether a conviction under 7206 is an ..... g del code ann tit 30 574 2009 submitting a tax return false as to any material matter is a criminal offense d c ..... and willfully assisting her husband s filing of a materially false tax return mrs kawashima also committed a felony that involved deceit nbsp .....

Shri Sanjay D. Gupta Vs. A.C.i.T.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)90ITD776(Mum.)

..... of care the court may infer deliberation and the return may be branded as a false return 11 now we may proceed to notice the decision ..... 124 itr 15 sc wherein their lordships held that a return cannot be false unless there is an element of deliberateness due to want ..... of the particulars given by him in the original return were found to be false and incorrect and his mala fide intention to deceive .....

Joint Commissioner of Income Tax Vs. Karnal Co-operative Sugar Mills

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)99TTJ(Delhi)330

..... include it it would not be right to condemn the return as a false return inviting imposition of penalty other judgments relied upon in reply ..... turnover the assessee could not be said to have filed a false return and penalty could not be imposed on the assessee the hon ..... that it cannot be said that the assessee had filed a false return and therefore penalty could not be imposed the hon ble supreme .....

Sansone Vs. United States

Court: US Supreme Court

..... of the lesser included misdemeanors of willfully filing a fraudulent or false return in violation of 7207 or willfully failing to pay his ..... asserted lesser included offenses of willfully filing a fraudulent or false return in violation of 7207 footnote 2 or willfully failing to ..... to income taxes second 3616 a required that the false or fraudulent return be filed with intent to defeat or evade the .....

Sabari Art Printers and anr. Vs. State of Orissa

Court: Orissa

Reported in: 1995(I)OLR271

..... typographical mistake and that he had not submitted any false returns knowingly and had not tried to evade income tax by filing any such false returns 4 the prosecution examined two witnesses on its ..... patnaik and the discrepancy difference found out in the returns was only a typographical mistake and he had not knowingly submitted any false returns the manager of the firm was examined as d .....

Commissioner of Income-tax, Gujarat Vs. L.H. Vora

Court: Gujarat

Reported in: [1965]56ITR126(Guj)

..... assessee under the income tax law may have submitted a false return with a view to defrauding the revenue his fraud being ..... criminal prosecution for the offense of having submitted a return containing false statements to his knowledge and where the supreme court ..... the cost of construction was admittedly not disclosed in the returns if the tribunal had considered these additional circumstances or .....