TaxTMI 
TaxTMI 
2023 (4) TMI 1180
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....evelopment Officer, LIC, Koraput, during the assessment year 1990-91, the Income Tax Officer (ITO) doubted the gross income of the accused and, accordingly, issued notice to the respondent-accused, who appeared and furnished his details of account with xerox copy of savings bank passbook showing deposit of money. While computing income for the year under the reference, the Assessing Officer (ITO) noticed that respondent-accused had shown Rs. 1,00,000/- (Rupees One Lakh) as his receipt for additional conveyance allowance, but he claimed Rs. 70,013/- (Rupees Seventy Thousand and thirteen) towards his expenses U/S. 10(14) of the Income Tax Act (in short the IT Act) and added the balance amount of Rs. 29,987/- (Rupees Twenty-nine Thousand and N....
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....- (Rupees Seventy Thousand) as an additional conveyance allowance and, accordingly, a penalty proceeding was initiated against the respondent-accused. On the above facts, the complaint was made against the respondent-accused for filing false return to defraud the Income Tax Department. Accordingly, the complaint case came into existence and the respondent-accused was tried in such complaint, but the learned trial Court after appreciating evidence, found the accused not guilty of the offences U/S. 276(C)/277 of IT Act and acquitted the respondent-accused by the impugned judgment. 3. The defence plea of the respondent-accused was that he did not tendered any false statement to the Income Tax Department and he filed the IT return by getting....
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.... of this nature, where the offences with which the respondent-accused stood charged. In this case, the appellant was charged for offence U/S. 276(C)/277 of the IT Act, but offence U/S. 276(C) of IT Act can be established by way of evidence that such persons willfully attempted in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable under this Act. Similarly, offence U/S. 277 of IT Act can be established by way of evidence that such persons made a statement in any verification under this Act or under any rule made there under or delivered an account of statement, which is false, and which he either knows or believes it to be false or does not believe it to be true. 6. While scrutinizing the impugned judgment....
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....ent-accused and there Office had regretted for erroneous calculation of income of the respondent and, thereby, sent a letter under Ext. A to IT Officer, Jeypore Circle on 09.03.1992 and it is further admitted by P.W. 3 that specifically, Rs. 24,691.06/- as alleged had not been mentioned in Ext. 2/4. P.W. 3 had further admitted in cross examination that segregation of amount relatable to the income and income tax of the respondent-accused could not be made ready by their department by the date of filing of return by the respondent-accused and, thereby, on 07.05.1991, the respondent-accused was granted with another certificate for his income after due appraisal and segregation for the year under reference. The above evidence of P.W. 3 clearly....
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....to "concealment as deliberate act on the part of assessee, but a mere omission or negligence would not constitute a deliberate act of suppressio veri or suggestio falsi, which means a misrepresentation of truth by the omission or suppression of certain key facts and suggestion of an untruth". In the course of trial, the respondent-accused had stoutly taken two pleas. One is that even for a moment, the evidence of prosecution is taken into consideration, yet he cannot be convicted for the offences with which he stood charged for want of sanction, which is defective and illegal. Second is the pendency of penalty proceeding U/S.271(1) against him is a bar for institution of the complaint. The learned trial Court after due analysis of provision....