1984 (7) TMI 53

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....lwant Singh, Jaswant Singh, Smt. Manjit Kaur, Smt. Swaran Kaur, Smt. Ravinder Kaur and Smt. Surinder Kaur. Some of the petitioners are common in both the petitions and these petitions can be disposed of by this very order, since the law point involved in both the petitions is the same. The petitioners in both the petitions are partners of a firm known by the name and style of Messrs. Janta Oil Stores, Ferozepur Cantt. The partners of this firm had been carrying on in the (accounting) years 1973-74 and 1974-75, the business of sale and purchase of petroleum products like high speed diesel, petrol and other lubricants. Besides these petitioners, Piara Singh, son of Daulat Singh, was also a partner of the aforesaid firm. In both the aforesa....

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....and the documents were delivered to the Department by Piara Singh, partner, alone. Therefore, no criminal liability under s. 277 of the I.T. Act can be fixed on these petitioners. I do not find any merit in the contention raised by the learned counsel. For facility of reference, s. 277 of the I.T. Act is reproduced under: " 277. False statement in verification, etc.-If a person makes a statement in any verification under this Act or under any rule made there under, or delivers an account or statement which is false, and which he either knows or believes to be false, or does not believe to be true, he shall be punishable, (i) in a case where the amount of tax, which would have been evaded if the statement or account had been accepted a....