https://www.taxtmi.com/caselaws?id=28088 A document knowingly made to bear a false date and produced in a judicial proceeding to mislead the authority amounts to a forged false document made with intent to defraud. Proceedings before an Income-tax Officer are judicial proceedings under section 136 of the Income-tax Act, so a false document filed there may attract section 193 IPC. Because the pronotes were executed on dates different from those they purported to bear, were used to support a false loan claim, and were valuable securities, liability under sections 193 and 467 IPC followed; the revision was dismissed and the convictions were sustained. en-us Mon, 11 Apr 1983 00:00:00 +0530 Fri, 19 Feb 2010 10:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28088 A document knowingly made to bear a false date and produced in a judicial proceeding to mislead the authority amounts to a forged false document made with intent to defraud. Proceedings before an Income-tax Officer are judicial proceedings under section 136 of the Income-tax Act, so a false document filed there may attract section 193 IPC. Because the pronotes were executed on dates different from those they purported to bear, were used to support a false loan claim, and were valuable securities, liability under sections 193 and 467 IPC followed; the revision was dismissed and the convictions were sustained. Case-Laws Income Tax Mon, 11 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28088