https://www.taxtmi.com/caselaws?id=29615 False verification in income-tax returns attracts liability only where the prosecution proves that the accused made the statement knowing, believing, or not believing it to be true. On the facts, the returns were filed through advocates on instructions from the accountants, the accused was not personally present, and the surrounding circumstances did not show a deliberate false declaration. Mere submission of a verified return containing a false statement was held insufficient by itself to establish the offence. As the necessary mens rea or knowledge of falsity was not proved, the acquittal was upheld. en-us Tue, 06 Jan 1981 00:00:00 +0530 Mon, 15 Mar 2010 11:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29615 False verification in income-tax returns attracts liability only where the prosecution proves that the accused made the statement knowing, believing, or not believing it to be true. On the facts, the returns were filed through advocates on instructions from the accountants, the accused was not personally present, and the surrounding circumstances did not show a deliberate false declaration. Mere submission of a verified return containing a false statement was held insufficient by itself to establish the offence. As the necessary mens rea or knowledge of falsity was not proved, the acquittal was upheld. Case-Laws Income Tax Tue, 06 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29615