Mallikarjuna Par Boiled Modern ... vs Assessee
He relied upon the decision of High Court in the case of
ITO Vs. Dharamchand Surana 216 ITR 678, wherein, it was held that the
assessee prepared a false document concealing real income and
produced them before the Commercial Tax Authorities. These
documents were seized by the Income Tax Authorities. The assessee
filed a return of income after 4 years showing correct income. The High
Court held that the return was not voluntary and the assessee was liable
to prosecution u/s 276C.