https://www.taxtmi.com/caselaws?id=26852 In prosecution for false verification under section 277 of the Income-tax Act, the note states that knowledge of the true facts and deliberate omission in the return can establish falsity, and absence of financial gain does not negative the offence. It also explains that omission of a specific question under section 313 CrPC does not vitiate conviction where the accused already knew the material facts and no prejudice is shown. The discussion further notes that sanction under section 279 is valid where the Commissioner considers the relevant papers and decides to prosecute, that section 360 CrPC may be declined in deliberate tax-evasion cases, and that sentences may be directed to run concurrently under section 427 CrPC in appropriate cases. en-us Tue, 04 Jun 1985 00:00:00 +0530 Mon, 08 Feb 2010 18:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26852 In prosecution for false verification under section 277 of the Income-tax Act, the note states that knowledge of the true facts and deliberate omission in the return can establish falsity, and absence of financial gain does not negative the offence. It also explains that omission of a specific question under section 313 CrPC does not vitiate conviction where the accused already knew the material facts and no prejudice is shown. The discussion further notes that sanction under section 279 is valid where the Commissioner considers the relevant papers and decides to prosecute, that section 360 CrPC may be declined in deliberate tax-evasion cases, and that sentences may be directed to run concurrently under section 427 CrPC in appropriate cases. Case-Laws Income Tax Tue, 04 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26852