Case Name : Cit vs. Ram rup kishan
Citation :  63 taxman 410/193 itr 129 (punj. & Har.)
Court :Punjab & hariyana high court
Section : 275a to 280
Meaning :As per section 277, the intention of the legislature in incorporating the words ‘and which he knows or believes to be false, or does not believe to be true’ is quite obvious. It is that a prosecution would not follow in every case where a wrong statement is made and it will have to be judged as to whether the assessee harboured mens rea or not.