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sec-277A of Income Tax Act

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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
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Bhaskaran Chackrapani Warrier

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Bhaskaran 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.
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