https://www.taxtmi.com/caselaws?id=19007 False declaration in Form No. 37G was treated as sufficiently connected with income-tax proceedings to support a complaint for the connected IPC offences, so the bar under Section 195(1)(b)(i) CrPC did not defeat prosecution on that footing. At the charge-framing stage, understatement of sale consideration and the surrounding circumstances were held to disclose a prima facie case of attempted tax evasion under the Income-tax Act, with the false verification also supporting falsity-related offences and alleged abetment attracting the connected provision. The court reiterated that, for framing charges, only a prima facie view is required and detailed examination of defence is unwarranted. en-us Tue, 07 Mar 1995 00:00:00 +0530 Tue, 03 Nov 2009 13:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19007 False declaration in Form No. 37G was treated as sufficiently connected with income-tax proceedings to support a complaint for the connected IPC offences, so the bar under Section 195(1)(b)(i) CrPC did not defeat prosecution on that footing. At the charge-framing stage, understatement of sale consideration and the surrounding circumstances were held to disclose a prima facie case of attempted tax evasion under the Income-tax Act, with the false verification also supporting falsity-related offences and alleged abetment attracting the connected provision. The court reiterated that, for framing charges, only a prima facie view is required and detailed examination of defence is unwarranted. Case-Laws Income Tax Tue, 07 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19007