https://www.taxtmi.com/caselaws?id=19066 Fabrication of an account book with suppressed sales, prepared for use in income-tax proceedings, was treated as fabrication of false evidence because the offence is complete once a false document is made with the intention that it be used in a judicial proceeding. The same conduct also supported attempt to cheat, as the fabricated record, prior production before tax authorities, and delayed return filing showed overt acts beyond mere preparation. Concealment of turnover through the fabricated account book further established an attempt to evade tax; later filing of returns did not negate the earlier concealment. The acquittal was set aside and conviction and concurrent sentences were imposed. 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 Fabrication of an account book with suppressed sales, prepared for use in income-tax proceedings, was treated as fabrication of false evidence because the offence is complete once a false document is made with the intention that it be used in a judicial proceeding. The same conduct also supported attempt to cheat, as the fabricated record, prior production before tax authorities, and delayed return filing showed overt acts beyond mere preparation. Concealment of turnover through the fabricated account book further established an attempt to evade tax; later filing of returns did not negate the earlier concealment. The acquittal was set aside and conviction and concurrent sentences were imposed. Case-Laws Income Tax Fri, 10 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19066