Home > Experts > Income Tax > sec-277A of Income Tax Act


Please Wait ..

Sign-in to your account


Username:
Password:

Remember Me

Forgot your password?

Sign-up now



Join CAclubindia.com and Share your Knowledge. Registered members get a chance to interact at Forum, Ask Query, Comment etc.


sec-277A of Income Tax Act (Income Tax)

Report Abuse
This query is : Resolved


( Author )
15 February 2010

i want to know that "is CA covered in this section, if he maintains books of accounts of his client and books of accounts are not true as per available documents


B.Chackrapani Warrier

( Expert )
15 February 2010

Section 277 and 277A begins with almost similar words. In the context of section 277 Madras High Court has ruled as follows:-
Section 277 uses the words ˜If a person makes" and not the words ˜If an assessee makes". Hence, section 277 applies in respect of any person and is not confined merely to an assessee.
Citation:- K.V. Narasimhan v. ITO [1994] 209 ITR 797 (Mad.)
Consequently,as per my understanding,in the given situation CA will be covered in section 277A.



Previous

Next

You need to be the querist or approved CAclub expert to take part in this query .


Click here to login ( Members Login ) now


Similar Resolved Queries :











submit










Quick Links





back to the top