False entry penalty: payment equal to the aggregate false or omitted entries where books conceal taxable income. Where books of account contain a false entry or an omission relevant to computing total income to evade tax, the Assessing Officer or specified appellate officers may direct the person to pay a penalty equal to the aggregate amount of such false or omitted entries; the same officers may also direct that any person who causes such false entries or omissions shall pay a penalty equal to that aggregate amount. 'False entry' includes use or intended use of forged or falsified documents, invoices without actual supply or receipt, and invoices involving non existent persons.