We're talking about outright lies of commission here.
Most lies of omission are just not being a jerk.
Even if we narrow it down to that, lying remains a morally neutral action. It is only the consequences that matter.
For example:
Moral Lying: You are living in Nazi Germany, and being an upstanding paragon of virtue you are hiding Jews in your secret attic compartment. A Nazi officer knocks on your door and asks you if you have seen any Jews or Jew-hiders in the area. If you say no, then you are by definition making a lie of commission. You've seen Jews because they're in your attic, and you've seen a Jew-hider because you
are one. But not many people would argue that it would be moral to tell the truth in this situation, getting both you and the Jews in your attic killed.
Amoral Lying: Someone asks you if you know about modern Greek history, just as a curiosity. You have a headache and don't want to discuss modern Greek history, but you know this person won't shut up if they know you know. You could tell the truth and try to evade a discussion, or lie and get them off your back. Either way, you aren't going to talk about modern Greek history and there are no consequences for either action anyway. Morality does not enter this event at all.
Immoral Lying: You were the sole witness to the accidental but avoidable death of a person due to some form of corporate cost-cutting. Your testimony could make or break whether there is ever justice for this person's family. But you don't feel like dealing with the trial, so you give a half-assed testimony that comes out to "I didn't see anything significant", knowing nobody could even suspect you didn't. You get out of the trial's view as quickly as possible, and nothing ever comes of the charges.