Wilful attempt to evade tax triggers prosecution; authorities instructed to pursue offences arising from false entries, omissions, or engineered circumstances. Instructions require initiation of prosecution for a wilful attempt to evade tax, penalty or interest where a person possesses or makes false entries in books or documents, wilfully omits relevant entries, or creates circumstances enabling evasion; the provision has broader scope than the verification offence and similar prosecutorial treatment applies to corresponding wealth-tax offences, including failure to comply with audit directions.
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 triggers prosecution; authorities instructed to pursue offences arising from false entries, omissions, or engineered circumstances.
Instructions require initiation of prosecution for a wilful attempt to evade tax, penalty or interest where a person possesses or makes false entries in books or documents, wilfully omits relevant entries, or creates circumstances enabling evasion; the provision has broader scope than the verification offence and similar prosecutorial treatment applies to corresponding wealth-tax offences, including failure to comply with audit directions.
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TaxTMI 
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