TMI Blog2016 (10) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular 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. - Criminal Petition No. 100919 of 2016 - - - Dated:- 27-10-2016 - Ravi Malimath, J. For the Petitioner : Ashok A. Kulkarni, adv. For the Respondent : -- ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he chartered accountant. Therefore, initiation of the proceedings is erroneous. He further contends that in terms of the circular, if there is an attempt to evade tax of less than ₹ 25,000, no prosecution could be launched. Hence initiation of proceedings is an abuse of process of the law. 3. On hearing learned counsel, I am of the considered view that there is no merit in this petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is admitted. The contention is that it comes within the monetary limit. I am 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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