https://www.taxtmi.com/caselaws?id=193806 A false income-tax return furnished to a public servant with the object of influencing assessment attracted liability under section 182 IPC, and the conviction on that count was upheld. The false verification attached to the return was not treated as false evidence in a judicial proceeding for section 193 IPC because a return is not evidence in the relevant enquiry, and that conviction was set aside. Dishonest reliance on false account books in the income-tax enquiry amounted to using fabricated evidence as true within section 196 IPC, so that conviction was upheld. The result was partial affirmance, quashing of one charge, and reduction of the aggregate sentence. en-us Tue, 20 Apr 1937 00:00:00 +0530 Sat, 19 Aug 2017 14:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193806 A false income-tax return furnished to a public servant with the object of influencing assessment attracted liability under section 182 IPC, and the conviction on that count was upheld. The false verification attached to the return was not treated as false evidence in a judicial proceeding for section 193 IPC because a return is not evidence in the relevant enquiry, and that conviction was set aside. Dishonest reliance on false account books in the income-tax enquiry amounted to using fabricated evidence as true within section 196 IPC, so that conviction was upheld. The result was partial affirmance, quashing of one charge, and reduction of the aggregate sentence. Case-Laws Income Tax Tue, 20 Apr 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193806