Sashi Bhusan Prasad Bhuian @ Shashi Bhusan Prasad Bhuia Vs State of Jharkhand & Anr. (Jharkhand High Court)
The Jharkhand High Court dismissed a criminal revision petition challenging the conviction and sentence imposed under Section 277 of the Income Tax Act for making a false statement in an income tax return. The petitioner had challenged the appellate judgment affirming the conviction recorded by the Special Judge (Economic Offences), Dhanbad, who had sentenced him to one year’s rigorous imprisonment and a fine of ₹5,000.
The petitioner, an employee of Eastern Coalfields Limited and an income tax assessee, filed his return for Assessment Year 2003-04 declaring an annual income of ₹1,72,055 and claimed a refund of ₹35,875 on the basis of a TDS certificate and exemption relating to a housing loan. During enquiry, the Income Tax Department found that the TDS certificate had not been issued by the employer and no housing loan had been sanctioned by any bank in the petitioner’s favour. A show cause notice was issued, to which the petitioner replied that he was not well educated and that an office clerk had filed the return without his instructions, although he had never intended to claim any refund.
Following the enquiry, a complaint was filed under Section 277 of the Income Tax Act. During trial, the prosecution examined six witnesses and produced documentary evidence, including the sanction order, complaint, original return, computation of income, TDS documents, correspondence from Eastern Coalfields Limited, the show cause notice and reply, and the Bank of India communication. The defence did not adduce any oral or documentary evidence and denied the allegations, contending that no mens rea had been established.
