TMI Blog1984 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ven petitioners, namely, Bhagat Singh, Kirpal Singh, Darshan Singh, Nirmal Singh, Jaswant Singh, Smt. Manjit Kaur and Smt. Swaran Kaur, while Criminal Misc. No. 6409-M of 1983 under s. 482 of the Code of Criminal Procedure has been filed by eight petitioners whose names are Kirpal Singh, Nirmal Singh, Balwant Singh, Jaswant Singh, Smt. Manjit Kaur, Smt. Swaran Kaur, Smt. Ravinder Kaur and Smt. Sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the firm for the year 1974-75 was Rs. 86,757, while the income shown in the return for the year 1975-76 was Rs. 1,15,802. As far as the income for the year 1974-75 is concerned, the income-tax authorities came to a finding that the firm had deliberately concealed an income of Rs. 12,528 and as regards the income for the year 1975-76, the income-tax authorities came to a finding that the firm had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very short point. Mr. B. K. Jhingan, learned counsel for the petitioners, has contended that, admittedly, the verification in both the returns was made and the documents were delivered to the Department by Piara Singh, partner, alone. Therefore, no criminal liability under s. 277 of the I.T. Act can be fixed on these petitioners. I do not find any merit in the contention raised by the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to three years and with fine. " Undoubtedly, the first part of the section speaks of the liability of a person who verifies a statement, but the second part speaks of a person who delivers a statement which is false. The perusal of the records regarding both the returns shows that in the return for the year 1974-75, all the petitioners in Criminal Misc. No. 6406-M of 1983 have signed the balan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was sufficient material on the file in the shape of the allegations contained in the aforesaid paras and the balance-sheets filed with the returns duly signed by the petitioners to come to a finding that prima facie case for summoning the petitioners was made out. I, there fore, find no illegality in the orders which are impugned in both the petitions. These petitions, consequently, fail and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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