2016 (10) TMI 1113

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....ulkarni, adv. For the Respondent : -- ORDER A return income was filed by the first petitioner with the help of the second petitioner who is a chartered accountant. Taxable income of Rs. 1,23,220 was declared. Income-tax liable to be paid was Rs. 1,465. Tax of Rs. 1,465 was submitted to the Department. On inquiry, it was found that only an amount of Rs. 465 was paid. That the document had ....

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....erit in this petition. The charges against the petitioner are in violation of sections 276C(2) and 277 of the Income-tax Act, 1961. Section 277 of the Income-tax Act would read that if any person makes a false statement, he would be liable for prosecution as narrated therein. 4. The contention of the petitioner is that the tax amount is less than Rs. 25,000 and therefore an attempt to evade tax....