https://www.taxtmi.com/caselaws?id=39612 False returns and supporting invoices were held to attract liability under section 277 where the particulars were bogus or inflated and the signer knew or believed them to be false. The partner who verified and submitted the return was convicted because his knowledge and responsibility for the return's contents were established, and that state of mind was imputable to the firm through him. By contrast, the third partner was not shown to have signed, verified, or knowingly ated in the fabrication of documents or false verification, so the evidence was insufficient to sustain conspiracy or false-document charges against him. The HC therefore sustained conviction of the firm and signatory partner, but acquitted the third partner for want of proof beyond reasonable doubt. en-us Fri, 24 Jan 1975 00:00:00 +0530 Mon, 19 Apr 2010 11:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39612 False returns and supporting invoices were held to attract liability under section 277 where the particulars were bogus or inflated and the signer knew or believed them to be false. The partner who verified and submitted the return was convicted because his knowledge and responsibility for the return's contents were established, and that state of mind was imputable to the firm through him. By contrast, the third partner was not shown to have signed, verified, or knowingly ated in the fabrication of documents or false verification, so the evidence was insufficient to sustain conspiracy or false-document charges against him. The HC therefore sustained conviction of the firm and signatory partner, but acquitted the third partner for want of proof beyond reasonable doubt. Case-Laws Income Tax Fri, 24 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39612