found in all other prescribed forms of return of income. Under Section 277, false statement in any verification under the Act or any rule made ... that any false statement in the return would attract punishment under Section 277. Be it noted also that the liability to prosecution under Section 277
question of his clients' involvement, it is pointed out that sections 277 and 278 of the Act involve a member into direct liability ... respect of tax frauds by his client. Under section 277, any person who delivers an account or statement which is false, and which he either
prosecution was launched against the assessee for the offence under section 277 of the Income-tax Act on the basis of false returns, false accounts ... Income-tax Officer, criminal prosecution was launched against the assessee under section 277 of the Income-tax Act, 1961, it was held that there
question of his clients involvement, it is pointed out that sections 277 and 278 of the Act involve a member into direct liability, in respect ... frauds by his client. Under section 277, any person who delivers an account or statement which is false, and which he either knows or believes
framed under Section 277 read with Sub-section (5) of Section 6 of the Act. Section 277 gives power to the State Government to make ... provisions of the Act as well as the Rules framed under Section 277 read with Sub-section (5) of Section 6 . The effect
affidavit-in-reply has
exercised the power under Section 277 of the Act and not under
Section 271 of the Act. It was submitted that ... power under a particular section. It
is only by way of an affidavit shelter is taken under Section 277 of
the Act. It is well
make an order of externment and the power conferred on him by Section 56 was, therefore, an administrative as distinguished from a quasi-judicial power ... found merely on a consideration of the opening words of Section 277" (which use the words 'if at any time...it appears
section (2) of Section 196 , the Commissioner may maintain the said water works and regulate the use of any water of such work under Section ... Corporations Act shall be deemed to have committed an offence under Section 277 of the Indian Penal Code, as provided in Section 393 of that
Local Government by virtue of power conferred or him by section 277 of the Municipal Council Ordinance which authorised such action if it appeared
dispensed with, in the presence of his pleader."
D. Section 277 deals with the language of record ... evidence. Section 277 reads as under:-
"277. Language of record of evidence.- In every case where evidence is taken down under Section
