https://www.taxtmi.com/caselaws?id=14301 A protective income-tax assessment did not support convictions for wilful tax evasion and false statement because the later assessment attributed only part of the investment to the assessee and the remainder to her sister; the tax offences under the Income-tax Act were therefore set aside. By contrast, a knowingly false declaration in an application for a statutory certificate, made to show a lower sale consideration, was treated as a false statement in deemed judicial proceedings and as an attempt to induce official action on a false premise; the convictions for cheating and for giving false evidence were sustained. en-us Thu, 03 Feb 2000 00:00:00 +0530 Wed, 15 Jul 2009 11:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14301 A protective income-tax assessment did not support convictions for wilful tax evasion and false statement because the later assessment attributed only part of the investment to the assessee and the remainder to her sister; the tax offences under the Income-tax Act were therefore set aside. By contrast, a knowingly false declaration in an application for a statutory certificate, made to show a lower sale consideration, was treated as a false statement in deemed judicial proceedings and as an attempt to induce official action on a false premise; the convictions for cheating and for giving false evidence were sustained. Case-Laws Income Tax Thu, 03 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14301