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2016 (10) TMI 1113 - HC - Income TaxViolation of sections 276C(2) and 277 - making false statements - error committed by the clerk of the chartered accountant - contention of the petitioner is that the tax amount is less than ₹ 25,000 and therefore an attempt to evade tax is covered by the circular - Held that:- Whether the amount involved is less than ₹ 25,000 or less is irrelevant. Section 277 deals with making a false declaration. Further, the allegation is that the document has been tampered with by showing that he has paid the tax correctly. Whether the amount is covered by the circular or not becomes an irrelevant fact. The allegation that he has made a false statement to the Department is admitted. The contention is that it comes within the monetary limit. Unable to accept such a contention. The allegation is with regard to filing of a false declaration. Therefore, the provisions of law stand applicable and circular prescribing a monetary limit therefore would not be applicable to the case on hand. The question of evading the tax and the consequential monetary limit in launching the prosecution is an alien consideration. It is not a case of evading the tax. It is a case of furnishing of false declaration while submitting the return. Submission of a false declaration is quite different from evading the tax. The circular would therefore be applicable in case of evasion of tax. Under no grounds the circular could be read with regard to filing of a false declaration. Since the case pertains to a false declaration, the circular cannot come to the aid of the petitioners. Hence, find no good ground to entertain the petition.
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