https://www.taxtmi.com/caselaws?id=194789 A prosecution for filing a false declaration under sections 276C(2) and 277 of the Income-tax Act could not be quashed merely because the alleged tax evasion was below the monetary threshold in the circular. The court distinguished false declaration from mere tax evasion, holding that section 277 covers making a false statement or declaration and operates on a separate footing. The circular's monetary limit was treated as relevant only to tax-evasion cases, not to complaints alleging falsity in the declaration itself. As the complaint disclosed a false declaration, the circular could not be used to defeat the prosecution. en-us Thu, 27 Oct 2016 00:00:00 +0530 Wed, 27 Sep 2017 09:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194789 A prosecution for filing a false declaration under sections 276C(2) and 277 of the Income-tax Act could not be quashed merely because the alleged tax evasion was below the monetary threshold in the circular. The court distinguished false declaration from mere tax evasion, holding that section 277 covers making a false statement or declaration and operates on a separate footing. The circular's monetary limit was treated as relevant only to tax-evasion cases, not to complaints alleging falsity in the declaration itself. As the complaint disclosed a false declaration, the circular could not be used to defeat the prosecution. Case-Laws Income Tax Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194789