JANTA SHEET GRIH Vs. STATE OF BIHAR

JUDGEMENT

(1.) FILES of both the cases are available but, by mistake, only one case (Cr. Misc. No.12785 of 1992) has been listed. The learned counsels for both the parties agree that the connected case, i.e., Cr. Misc. No. 12444 of 1992, file of which is also available, may also be disposed of along with this case.

(2.) BOTH the application arise out of the same matter and as such, they have been heard together and are being disposed of by a common order.

(3.) ACCORDINGLY to the allegation, the accused filed return on 30th March, 1990 showing the total income of Rs. 31,720 for the asst. yr. 1990-91. The assessment was completed on a total income of Rs. 1,14,480 and the penalty proceeding under S. 271(1) (c) was initiated for the concealment of income. Rs. 47,950 was added towards the income. It was asserted that the accused knowingly concealed the true particulars of income or has deliberately furnished inaccurate particulars and thereby attempted to evade tax, etc., chargeable or imposable under the Act. It is also asserted that they have also signed and verified the return of income containing false statements and have, thus, committed an offence under the aforesaid sections of the Act.