https://www.taxtmi.com/caselaws?id=762539 A conviction under Section 277 for filing a false income-tax return was sustained where the verified return, supporting documents and surrounding records showed that the TDS certificate and housing-loan particulars were fabricated and the false verification was knowingly made. The statutory presumption of culpable mental state under Section 278E applied, and the accused failed to rebut it with cogent proof or establish misuse of signed papers. On that basis, the concurrent findings of guilt were left undisturbed, and revisional interference was found unwarranted. en-us Fri, 13 Sep 2024 00:00:00 +0530 Mon, 02 Dec 2024 21:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762539 A conviction under Section 277 for filing a false income-tax return was sustained where the verified return, supporting documents and surrounding records showed that the TDS certificate and housing-loan particulars were fabricated and the false verification was knowingly made. The statutory presumption of culpable mental state under Section 278E applied, and the accused failed to rebut it with cogent proof or establish misuse of signed papers. On that basis, the concurrent findings of guilt were left undisturbed, and revisional interference was found unwarranted. Case-Laws Income Tax Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762539