TMI Blog1987 (5) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... and the petitioner was assessed on a total income of Rs. 25,550 and the tax was to be paid of Rs. 6,308 on gross sales of Rs. 8,90,913. Thereafter, on scrutiny from the Sales Tax Department, it was disclosed that for the same year, i.e., 1963-64, return for gross sales was filed at Rs. 18,42,733 and accordingly notice under section 148 of the Income-tax Act was issued against the petitioner and subsequently a fresh return for the same assessment year was submitted on May 13, 1981, showing a total income of Rs. 30,738 and the assessment has been completed on a total income of Rs. 60,000 and the tax payable was Rs. 33,625. In Cr. Misc. No. 2405 of 1983(R), the petitioner submitted income-tax return for the assessment year 1964-65, on April 28,1965, showing a total income (net profit) of Rs. 13,600 on gross sales of Rs. 8,55,560 and the petitioner was assessed on a total income of. Rs. 28,140 and the tax to be paid was Rs. 5,670 on gross sales of Rs. 8,55,560. Thereafter, on scrutiny by the Sales Tax Department, it was disclosed that for the same assessment year, i.e., 1964-65, return for the gross sales was filed at Rs. 34,10,7646 and accordingly a notice under, section 148 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d accordingly a notice under section 148 of the Income-tax Act was issued on the petitioner. Subsequently, a fresh return was submitted for the same assessment year on December 4, 1970, showing a total income of Rs. 32,628 and the assessment was completed on a total income of Rs.39,910 and the tax payable by the petitioner was assessed at Rs. 9,891. Similarly, in Cr. Misc. No. 2409 of 1983(R), the petitioner submitted income-tax return for the assessment year 1969-70, on August 16, 1969, showing a total income of Rs. 16,633 on gross sales of Rs. 8,00,704 and the tax was to be assessed on a total income of Rs. 28,500 and the tax was to be paid at Rs. 5,676 on the aforesaid gross sales. But from the scrutiny, it was disclosed that for the same assessment year, return for gross sales was filed at Rs. 15,23,097 and accordingly a notice under section 148 of the Incometax Act was issued on the petitioner and thereafter a fresh return was submitted by the petitioner, showing a total income of Rs. 13,672 and the assessment has been completed on December 15, 1971. In the complaint petition, it was alleged that the first return filed by the petitioner in all the aforesaid cases was fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even if it was, it related to the assessment years before 1975. In this view of the matter, the offences alleged against the petitioners in all these six cases are not covered or punishable under section 276C of the Act. It may be noted in these cases that cognizance has been taken also under section 277 of the Income-tax Act. Section 277 of the Income-tax Act is an independent section and it is not interlinked with section 276C. Each relates to independent offences-one is for wilful attempt to evade tax, etc., and the other is for submission of false returns on verification, etc. Section 277 of the Income-tax Act punishes, if any person makes 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 it to be false or does not believe to be true. In all these cases, it is apparent from the complaint petition itself, as stated above in the foregoing paragraphs, that at the first instance, the petitioners had filed verified incorrect income-tax returns and when after scrutiny by the Sales Tax Department, the matter was reopened, after giving notice under section 148 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Commissioner must have issued instruction, after applying his mind, for prosecution to the concerned officer. Therefore, the requirement which is, necessary for giving sanction cannot be of the same standard when a case is to be instituted only under instruction or at the instance of the Commissioner of Income-tax. In this view of the matter, as held above, the case relied upon by learned counsel does not help him. In this case, the instruction of the Commissioner or his direction is annexed along with the complaint petition which is dated March 16, 1983. It runs as follows: " After scrutinising the assessment records and considering carefully the facts of the case, I am satisfied that Shri Mohanlal Agarwal, Kirkend, Dhanbad, had wilfully attempted to evade income-tax for the assessment years 1963-64 to 1969-70. He had also made statements in the verifications in respect of income-tax returns for these years and had delivered accounts which he knew to be false. He has, therefore, rendered himself liable to be prosecuted under sections 276C and 277 of the Income-tax Act, 1961. 1, therefore, under section 279(1) of the Income-tax Act, 1961, direct the Income-tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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