Penalty for false entry, etc., in books of account

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.... (i) a false entry; or (ii) an omission of any entry which is relevant for computation of total income of such person, to evade tax liability, the Assessing Officer ^2[or ^4[the Joint Commissioner (Appeals) or the Commissioner (Appeals)],] may direct that such person shall pay by way of penalty a sum equal to the aggregate amount of such false or omitted entry. (2) Without prejudic....

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....eipt of such goods or services or both; or (c) invoice in respect of supply or receipt of goods or services or both to or from a person who does not exist.]     ************ NOTES:- 1. Inserted vide Section 100 of the Finance Act, 2020 w.e.f. 01-04-2020 2. Inserted vide Section 76 of the Finance Act, 2022 w.e.f. 01-04-2022 3. Inserted....