2005 (4) TMI 23

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....sions Judge, Sirsa, whereby the appeal filed by Shiv Kumar, the respondent, against the judgment of the Chief Judicial Magistrate, Sirsa, dated August 12, 1988, convicting him for offence under sections 276C and 277 of the Income-tax Act, 1961, had been accepted and Shiv Kumar had been acquitted. Aggrieved by the judgment of acquittal of Shiv Kumar, the present appeal has been filed by the Income-....

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....und of Rs. 83,195.66 which was to be shown as income, had been concealed. While making the assessment order, this amount was added in the income. Penalty was also imposed. Further prosecution was launched for offence under sections 276C and 277 of the Income-tax Act against the firm and its partners. The Chief Judicial Magistrate, Sirsa, found that the return was signed and verified by Shiv Kum....

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....iv Kumar, who had signed and verified the return, was liable for conviction for offence under sections 276C and 277 of the Income-tax Act. From the assessment order, exhibit PE, it would come out that when the explanation of the assessee was called by the Income-tax Officer, then the assessee had submitted written reply that this was not included since it was a liability and will have to be ref....

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....le Supreme Court in a judgment reported as Prem Dass v. ITO [1999] 236 ITR 683; [1999] RCR (Crl.) 804 has held that for attracting the provisions of section 276 the prosecution has to establish that the accused wilfully attempted in any manner to evade any tax or interest chargeable or imposable under the Income-tax Act. In the present case, the accused had just taken the amount to the capital ....