Sashi Bhusan Prasad Bhuian's Revision Petition Dismissed; Directed to Serve Remaining Sentence
Ranchi, July 2, 2026 — The Jharkhand High Court has dismissed the criminal revision petition filed by Sashi Bhusan Prasad Bhuian, affirming his conviction under Section 277 of the Income Tax Act for filing false statements in his income tax return. The judgment, delivered by Justice Pradeep Kumar Srivastava, upholds the one-year rigorous imprisonment and a fine of Rs. 5,000 imposed by the lower courts.
The case revolves around Bhuian's submission of a fraudulent income tax return for the assessment year 2003-04, in which he claimed a refund of Rs. 35,875 based on fabricated documents, including a forged TDS certificate and false housing loan details. The prosecution successfully demonstrated that the documents were falsified and that Bhuian had not obtained any housing loan, leading to his conviction.
Despite Bhuian's defense citing illiteracy and claiming the documents were submitted without his knowledge, the court noted that he failed to provide a valid explanation or evidence to counter the allegations. The presumption of culpable mental state under Section 278E of the Income Tax Act was applied, placing the burden on Bhuian to prove the absence of intent or knowledge, which he did not meet.
The trial court's findings were supported by testimonies from six prosecution witnesses and documentary evidence, including the original tax return and correspondence from the Bank of India and Eastern Coalfield Ltd. The appellate court upheld the conviction, rejecting Bhuian's appeal on similar grounds.
In his judgment, Justice Srivastava highlighted the concurrent findings of the trial and appellate courts, finding no merit in the petitioner's arguments. Consequently, the High Court ordered Bhuian to surrender within two months to serve the remainder of his sentence. Should he fail to comply, the trial court has been directed to take necessary actions to enforce the sentence.
The judgment underscores the legal consequences of submitting false statements in income tax returns and reinforces the accountability measures under the Income Tax Act, 1961.
Bottom line:-
False statement and submission of forged documents in Income Tax Return attract penalties under Section 277 of the Income Tax Act. Presumption of culpable mental state under Section 278E applies, requiring the accused to prove absence of intent or knowledge.
Statutory provision(s): Section 277, Section 278E of the Income Tax Act, 1961
