Avoided and income as returned Income Tax Act, 1922, S. 28(i)(c) It only remains to be considered as to what is the true import and meaning of the word "avoided" and the words "income as returned" in S. 28(1). According to appellant's submission "avoided" has to be read with reference to Cl. (c) as meaning "evaded". It is suggested that this word should be restricted to mean omission or default on the part of a person and should not be so construed as to bring within its ambit mere escapement of income. This argument was rejected by the High Court which referred to the meaning given in the Concise Oxford Dictionary and rightly observed that the use of the word "avoided" has to be seen in the context which it appears. When read with the words "income as returned" the word "avoided" in the view of the High Court was used in the sense of "escaped". The submission on behalf of the appellant that avoiding of tax should be linked to the concealment of income has hardly any force. Even with regard to Clause (b) the same amount of penalty can be imposed as in the case of Cl. (c). The learned Solicitor General has drawn our attention to Chapter V-B containing special provisions relating to avoidance of liability to income-tax and super tax. Sections 44D and 44F use the expressions "avoiding", "avoid" and "avoided" which cannot ordinarily have only the meaning of "evade", "evaded" or "evasion". In our opinion, the High Court was right in holding that the word "avoided" does not mean "evaded" and that it has been used in the sense of escapement. To put it differently the legislature wanted the income-tax authorities to determine what would have been the amount of tax that would have escaped assessment had the income as shown in the return been accepted as correct and 1½ times of the said amount would be the maximum limit within which penalty can be imposed where it was discovered that income had been concealed. So far as the word "returned" is concerned, it is not possible to go beyond its plain meaning particularly when the expression "return" is well understood in income-tax law. Section 22 contains provisions relating to "return of income" and the words "income as returned" would clearly mean income as disclosed or shown in the return filed under Section 22. Even in Clause (a) of Section 28(1) the word "return" has been used in the same sense and the submission of the counsel for the appellant that other meaning should be given to it cannot, by any stretch of reasoning, be accepted. (Mansukhlal v. L.T. Commr., Bombay, AIR 1969 SC 835 (839)