Penalty for false entries: authorities may impose a penalty equal to the aggregate amount of false or omitted entries. The Assessing Officer, Joint Commissioner (Appeals) or Commissioner (Appeals) may impose a penalty equal to the aggregate amount of false or omitted entries in a person's books when such entries are found to have been made to evade tax; the same penalty may be imposed on any person who causes another to make such entries. 'False entry' includes use or intent to use forged or falsified documents, invoices without actual supply or receipt, and invoices to or from non existent persons.