https://www.taxtmi.com/caselaws?id=27562 Section 277 of the Income-tax Act covers not only false verification of a return but also the delivery of a false account or statement. Where the complaint alleged that the accused, acting with common intention to evade tax, filed false balance-sheets and statements, and the record showed their signatures on those documents, the Magistrate was required only to see whether a prima facie case existed at summoning stage. On that material, quashing at the threshold was not justified and the summoning orders were sustained. en-us Thu, 26 Jul 1984 00:00:00 +0530 Sat, 13 Feb 2010 15:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27562 Section 277 of the Income-tax Act covers not only false verification of a return but also the delivery of a false account or statement. Where the complaint alleged that the accused, acting with common intention to evade tax, filed false balance-sheets and statements, and the record showed their signatures on those documents, the Magistrate was required only to see whether a prima facie case existed at summoning stage. On that material, quashing at the threshold was not justified and the summoning orders were sustained. Case-Laws Income Tax Thu, 26 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27562