https://www.taxtmi.com/highlights?id=56689 Cheating - allegation is that the petitioner had given a false statement before the Revenue Authorities - The best allegation against the petitioner is that he suppressed the business relations between the petitioner and the complainant company with the Revenue Authorities to save tax. For this the complainant cannot be said to have been cheated. The revenue authorities, which was the only appropriate authority, has already imposed punishment upon the petitioner’s company as per law. Thus, there is no application of Section 420 of the Indian Penal Code in this case. - HC en-us Fri, 12 Feb 2021 12:50:02 +0530 Fri, 12 Feb 2021 12:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56689 Cheating - allegation is that the petitioner had given a false statement before the Revenue Authorities - The best allegation against the petitioner is that he suppressed the business relations between the petitioner and the complainant company with the Revenue Authorities to save tax. For this the complainant cannot be said to have been cheated. The revenue authorities, which was the only appropriate authority, has already imposed punishment upon the petitioner’s company as per law. Thus, there is no application of Section 420 of the Indian Penal Code in this case. - HC Highlights Indian Laws Fri, 12 Feb 2021 12:50:02 +0530 https://www.taxtmi.com/highlights?id=56689