https://www.taxtmi.com/caselaws?id=9101 Failure to produce account books called for under an income-tax notice may attract liability where the books are shown to exist, remain in the taxpayer's possession, and no reasonable cause or excuse is substantiated. A sworn statement before an income-tax authority can also amount to false evidence when the proceeding is deemed judicial under section 136 of the Income-tax Act and the statement is proved false by the existence of withheld books. On those principles, the text states that liability under section 276(1)(c) and section 193 IPC was sustained, with only the sentence on the false-statement count modified. en-us Mon, 19 Nov 1973 00:00:00 +0530 Fri, 19 Jun 2009 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9101 Failure to produce account books called for under an income-tax notice may attract liability where the books are shown to exist, remain in the taxpayer's possession, and no reasonable cause or excuse is substantiated. A sworn statement before an income-tax authority can also amount to false evidence when the proceeding is deemed judicial under section 136 of the Income-tax Act and the statement is proved false by the existence of withheld books. On those principles, the text states that liability under section 276(1)(c) and section 193 IPC was sustained, with only the sentence on the false-statement count modified. Case-Laws Income Tax Mon, 19 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9101