https://www.taxtmi.com/caselaws?id=26246 A revised return filed before completion of assessment does not automatically erase an earlier false return or bar criminal prosecution under the Income-tax Act and the Penal Code. Where the original return and supporting accounts disclose prima facie false particulars, concealment, or a wilful attempt to evade tax, the subsequent revision is only a relevant circumstance and does not confer immunity from penalty or prosecution. The question whether the taxpayer acted by mistake or knowingly furnished a false return is a matter for trial, so criminal proceedings should not be quashed at the threshold on that basis. en-us Tue, 18 Dec 1984 00:00:00 +0530 Wed, 03 Feb 2010 16:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26246 A revised return filed before completion of assessment does not automatically erase an earlier false return or bar criminal prosecution under the Income-tax Act and the Penal Code. Where the original return and supporting accounts disclose prima facie false particulars, concealment, or a wilful attempt to evade tax, the subsequent revision is only a relevant circumstance and does not confer immunity from penalty or prosecution. The question whether the taxpayer acted by mistake or knowingly furnished a false return is a matter for trial, so criminal proceedings should not be quashed at the threshold on that basis. Case-Laws Income Tax Tue, 18 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26246