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          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.

          <h1>Penalty for false entries: aggregate-equal sanction for false or omitted accounting entries, including forged and sham invoices.</h1> Penalty equal to the aggregate amount of false or omitted entries applies where entries in a person's books are made to evade tax; the Assessing Officer, Joint Commissioner (Appeals) or Commissioner (Appeals) may impose it. Liability also extends to any person who causes another to make or omit such entries. False entry includes forged or falsified documents, invoices without actual supply or receipt, and invoices involving non-existent persons.

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