Wilful attempt to evade tax attracts imprisonment and fines; false entries, omissions, or contrived circumstances constitute evasion. Section 51 establishes that a resident who wilfully attempts to evade tax, penalty or interest under the Act faces rigorous imprisonment and fine; a wilful attempt to evade payment similarly attracts imprisonment and discretionary fine. The provision defines such wilful attempt to include possession or control of books or documents with false entries, making or causing false entries or statements, wilful omission of relevant entries or statements, and causing any circumstance that enables evasion of tax, penalty or interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Wilful attempt to evade tax attracts imprisonment and fines; false entries, omissions, or contrived circumstances constitute evasion.
Section 51 establishes that a resident who wilfully attempts to evade tax, penalty or interest under the Act faces rigorous imprisonment and fine; a wilful attempt to evade payment similarly attracts imprisonment and discretionary fine. The provision defines such wilful attempt to include possession or control of books or documents with false entries, making or causing false entries or statements, wilful omission of relevant entries or statements, and causing any circumstance that enables evasion of tax, penalty or interest.
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