TaxTMI 
TaxTMI 
2026 (7) TMI 310
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....ty no. 2. 2. The instant criminal revision is directed against the judgment dated 26.11.2016 passed by learned Additional Sessions Judge-II, Dhanbad in Criminal Appeal No. 282 of 2013, whereby the appeal preferred by the present petitioner has been dismissed and the judgment of conviction and sentence of the petitioner dated 16.08.2013 passed by learned Special Judge (Economic Offences), Dhanbad in C.O. Case No. 42/2004 holding the petitioner guilty for the offence under Section 277 of the Income Tax Act and directing him to undergo R.I. for one year along with fine of Rs. 5,000/- with default stipulation, has been upheld and confirmed. 3. Factual matrix giving rise to this revision is that the petitioner Shashi Bhusan Bhuian was perm....
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.... Letter issued from Eastern Coalfield Ltd. (attached with Return). Exhibit-3/4: Copy of Form No. 49A. Exhibit-4: True copy of T.D.S. received from ECL, Mugma. Exhibit-5: Show-cause Exhibit-5/1: Reply of show cause by accused / appellant. Exhibit-6: Letter of T.K. Bishwas issued dated 09.10.03. Exhibit-7: Letter of Branch Manager, B.O.I., Chirkunda. 6. However, no oral or documentary evidence has been adduced by the defence. The case of defence is denial from occurrence and false implication and no mens rea or intention for committing such crime has been proved by the prosecution. 7. The learned trial court, after taking into consideration the oral as well as documentary evidence available on record,....
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....uctions and refund of Rs. 35,875/- due to housing loan, but on enquiry, it was found that he has taken no housing loan at all. Therefore, he has willingly and deliberately filed false statement for claiming refund, which comes within the ambit of Section 277 of the Income Tax Act. There are concurrent findings about the guilt of the appellant / petitioner and there is no valid reason to interfere with the concurrent findings of the trial court as well as appellate court. This revision has no merits and fit to be dismissed. 12. I have gone through the judgment passed by the learned trial court as well as learned appellate court. It appears that P.W.-4 Chandra Prakash Bhatia, the complainant has clearly stated that he was posted as Income ....
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....0.1975).]- If a person makes a statement in any verification under this Act or under any rule made thereunder, 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 as true, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.] ....