Supreme Court of India
M.R. Pratap v. V.M. Muthukrishnan, Income-tax Officer, Central - Iii, Madras
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What the Court ordered
We are of the view that the appellant cannot escape on the plea that the word "person" used B in Section 277 refers only to an assessee but not the person who has made the verification on behalf of the said assessee.
Judgment, page 7
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