https://www.taxtmi.com/caselaws?id=20047 Section 277 of the Income-tax Act was read broadly to cover not only an assessee but any person who makes a false statement in tax proceedings, so the challenge on maintainability failed. On the evidence, the Court accepted the confession statements and documentary material showing false returns, forged deduction certificates, fictitious bank accounts and receipt of refund amounts, and sustained the convictions. The reduction of the substantive sentence below the statutory minimum was not approved as a matter of law, although no further custodial interference was ordered in light of the lapse of time and the sentence already undergone. en-us Thu, 04 Nov 1993 00:00:00 +0530 Wed, 11 Nov 2009 13:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20047 Section 277 of the Income-tax Act was read broadly to cover not only an assessee but any person who makes a false statement in tax proceedings, so the challenge on maintainability failed. On the evidence, the Court accepted the confession statements and documentary material showing false returns, forged deduction certificates, fictitious bank accounts and receipt of refund amounts, and sustained the convictions. The reduction of the substantive sentence below the statutory minimum was not approved as a matter of law, although no further custodial interference was ordered in light of the lapse of time and the sentence already undergone. Case-Laws Income Tax Thu, 04 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20047