https://www.taxtmi.com/caselaws?id=29224 Prosecution for alleged filing of a false income-tax return and false supporting statements failed because the foundational evidence was not legally proved. The alleged dasti bahi was not satisfactorily shown to have been recovered, as the recovery rested on solitary testimony without a seizure memo or independent corroboration, and no witness who wrote the entries or could identify the handwriting was examined. The signed applications also did not prove the truth of their contents, since signature alone does not amount to admission of the contents and those contents were not put to the accused in examination. The alleged fabrication of accounts and false declaration was therefore not established, and the acquittal under section 277 of the Income-tax Act, 1961 and section 193 of the Indian Penal Code, 1860 was upheld. en-us Tue, 03 Apr 1979 00:00:00 +0530 Thu, 11 Mar 2010 15:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29224 Prosecution for alleged filing of a false income-tax return and false supporting statements failed because the foundational evidence was not legally proved. The alleged dasti bahi was not satisfactorily shown to have been recovered, as the recovery rested on solitary testimony without a seizure memo or independent corroboration, and no witness who wrote the entries or could identify the handwriting was examined. The signed applications also did not prove the truth of their contents, since signature alone does not amount to admission of the contents and those contents were not put to the accused in examination. The alleged fabrication of accounts and false declaration was therefore not established, and the acquittal under section 277 of the Income-tax Act, 1961 and section 193 of the Indian Penal Code, 1860 was upheld. Case-Laws Income Tax Tue, 03 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29224