Income Tax Officer vs Dharamchand Surana

Authority: High Court Date: 1995-03-10 Section: 276C Acts: Income Tax Act 1961, Indian Penal Code 1860 Result: Revenue Citation: (1995) 216 ITR 678 (MAD) : (1996) 86 TAXMAN 317 Justices: Rengasamy, J. Appeal No: Criminal Appeal No. 877 of 1984
Whether fabrication of false account books with intention to evade tax constitutes offences under section 193 IPC and section 276C IT Act even if not actually used in proceedings --- Held Yes; Whether subsequent filing of returns after seizure of incriminating documents negates attempt to evade tax --- Held No

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