https://www.taxtmi.com/caselaws?id=26852 False verification in income-tax returns attracted criminal liability where partnership income was knowingly omitted despite awareness of its true character; the absence of financial advantage did not negate the offence. Failure to put a specific question during examination of the accused did not vitiate conviction because the incriminating facts were already known and no actual prejudice was shown. Prosecution sanction was valid where relevant material was considered and a conscious decision to prosecute was made. Probationary relief was declined for deliberate tax evasion, while sentences for separate assessment years were directed to run concurrently in the specified matter. 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 False verification in income-tax returns attracted criminal liability where partnership income was knowingly omitted despite awareness of its true character; the absence of financial advantage did not negate the offence. Failure to put a specific question during examination of the accused did not vitiate conviction because the incriminating facts were already known and no actual prejudice was shown. Prosecution sanction was valid where relevant material was considered and a conscious decision to prosecute was made. Probationary relief was declined for deliberate tax evasion, while sentences for separate assessment years were directed to run concurrently in the specified matter. Case-Laws Income Tax Tue, 04 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26852