https://www.taxtmi.com/caselaws?id=19066 The respondent was found guilty of fabricating false evidence under Section 193 IPC and attempting to cheat the Income-tax Department under Section 420 read with Section 511 IPC. Additionally, the respondent was convicted of attempting to evade tax under Section 276C of the Income-tax Act. The lower court's acquittal was overturned, and the respondent was sentenced to six months rigorous imprisonment and fined for each offense, with concurrent sentences. The court specified that any Government orders on sentence remission would not apply due to the Central Government's jurisdiction in the matter. en-us Fri, 10 Mar 1995 00:00:00 +0530 Tue, 03 Nov 2009 17:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19066 The respondent was found guilty of fabricating false evidence under Section 193 IPC and attempting to cheat the Income-tax Department under Section 420 read with Section 511 IPC. Additionally, the respondent was convicted of attempting to evade tax under Section 276C of the Income-tax Act. The lower court's acquittal was overturned, and the respondent was sentenced to six months rigorous imprisonment and fined for each offense, with concurrent sentences. The court specified that any Government orders on sentence remission would not apply due to the Central Government's jurisdiction in the matter. Case-Laws Income Tax Fri, 10 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19066