https://www.taxtmi.com/caselaws?id=12690 The court upheld the conviction of the applicant under sections 276C and 277 of the Income-tax Act for submitting false information in the income tax return regarding the sale of a truck. The court rejected the defence of lack of mens rea for suppressing income, emphasizing the deliberate attempt to evade tax by underreporting the sale price initially. The court found the revised return contradictory and filed only after detection of income suppression, leading to a sentence of three months' simple imprisonment and fines, concurrently, based on the amount of tax evaded. en-us Wed, 13 Mar 2002 00:00:00 +0530 Thu, 21 May 2009 11:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12690 The court upheld the conviction of the applicant under sections 276C and 277 of the Income-tax Act for submitting false information in the income tax return regarding the sale of a truck. The court rejected the defence of lack of mens rea for suppressing income, emphasizing the deliberate attempt to evade tax by underreporting the sale price initially. The court found the revised return contradictory and filed only after detection of income suppression, leading to a sentence of three months' simple imprisonment and fines, concurrently, based on the amount of tax evaded. Case-Laws Income Tax Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12690