https://www.taxtmi.com/caselaws?id=27550 Explanation (i) to Section 276C of the Income-tax Act does not by itself make mere possession or control of books containing false entries sufficient for conviction; the prosecution must still prove a wilful attempt to evade tax and the accused's knowledge of the falsity. On the facts, the first accused was not shown to have knowledge of the clerk's interpolations, and the abetment finding had already failed, so his conviction and sentence were set aside. The second accused admitted making the false entries, so his conviction was sustained, although the sentence was reduced because of the long lapse of time. en-us Wed, 25 Apr 1984 00:00:00 +0530 Sat, 13 Feb 2010 15:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27550 Explanation (i) to Section 276C of the Income-tax Act does not by itself make mere possession or control of books containing false entries sufficient for conviction; the prosecution must still prove a wilful attempt to evade tax and the accused's knowledge of the falsity. On the facts, the first accused was not shown to have knowledge of the clerk's interpolations, and the abetment finding had already failed, so his conviction and sentence were set aside. The second accused admitted making the false entries, so his conviction was sustained, although the sentence was reduced because of the long lapse of time. Case-Laws Income Tax Wed, 25 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27550