https://www.taxtmi.com/caselaws?id=15412 A revised return filed only after departmental verification and confrontation with unexplained discrepancies did not establish a bona fide mistake, and the trial court's acquittal was found perverse. The record showed intentional concealment of cash purchase payments, false account entries, fabricated accounts, and false verification in the return, attracting liability for false evidence, use of false evidence, attempt to cheat, and wilful attempt to evade tax. The acquittal was reversed and conviction sustained on the charged counts. On sentence, the respondent's age, illness, and delay in proceedings justified modification to imprisonment till the rising of the court with fines maintained. en-us Fri, 03 Jul 1998 00:00:00 +0530 Thu, 06 Aug 2009 13:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15412 A revised return filed only after departmental verification and confrontation with unexplained discrepancies did not establish a bona fide mistake, and the trial court's acquittal was found perverse. The record showed intentional concealment of cash purchase payments, false account entries, fabricated accounts, and false verification in the return, attracting liability for false evidence, use of false evidence, attempt to cheat, and wilful attempt to evade tax. The acquittal was reversed and conviction sustained on the charged counts. On sentence, the respondent's age, illness, and delay in proceedings justified modification to imprisonment till the rising of the court with fines maintained. Case-Laws Income Tax Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15412