Thou shalt not lie
"IN our adversarial system, one or the other side will probably be lying, if only to exaggerate their position and hence perjury is likely to be far more common place than we would choose to admit. In either case and especially in the case of the Revenue, apparently when swearing falsely or referring to wrong facts, the concerned officers may be under the belief that he or she is doing so in a good cause that is "protecting the interest of revenue." In the MAs filed by the Department/assessee, the party may be required to support the same by an affidavit and both our system of justice and the position of the Court/Tribunal are dependent on treating as much of the pleadings on affidavit and verifications etc. as possible as truthful and deponents as having been respectful of their oaths and affirmations. Judges and judicial authorities are not so unrealistic that they do not recognize that a substantive portion of the population displays a lack of respect for or otherwise merely pays lip service on oath to tell the truth. But unlike in the Courts having "lay litigants", the litigants in tax matters are invariably of a class which recognize the solemnity of the occasion and understand the consequences of swearing to an affidavit or affirmation as a serious act outside the course of their everyday lives and it is hoped that the deponents understand the sanction for breach of such oath and the seriousness with which such a breach will be normally regarded by adjudicating authorities. In the present case, the acts of malfeasance by pleading apparent ignorance or acting in a subterfuge and underhand manner in apparently trying to achieve their objectives and targets of higher tax collection are required to be understood and addressed by the appropriate authorities.” -from a recent ITAT decision.