Category: Trial Court
Prosecution u/s 276B set aside as intention of company was to deposit TDS, but due to bad financial condition the same was not deposited in time but later on ABCAUS Case Law Citation:ABCAUS 3143 (2019) (09) AC In the instant case, a criminal appeal had been filed by …
Prosecution u/s 276C- Signing, verification of ITR by director is prima-facie evidence. Charge to be framed even on the basis of strong suspicion ABCAUS Case Law Citation: ABCAUS 2885 (2019) (04) TC Important Case Laws Cited/relied upon by the parties Union of India vs Prafulla Kumar Samal and …
Order of ITAT not binding on Trial Court in income tax prosecution case. Appeal to stay prosecution during pendency of appeal before ITAT dismissed ABCAUS Case Law Citation: ABCAUS 2828 (2019) (03) AC Important Case Laws Cited/relied upon by the parties Commissioner of Income Tax vs. Bhupen Champak …
Prosecution u/s 276CC-Challenge to satisfaction note u/s 153C rejected. If view taken by trial court is reasonable possible view, it is not to be disturbed ABCAUS Case Law Citation: ABCAUS 2716 (2019) (01) AC Important Case Laws Cited/relied upon: Pepsi Foods Pvt. Ltd. Vs. Assistant Commissioner of Income …
Prosecution u/s 276CC for not filing return-Sentence set aside and Trial Court directed to pass fresh judgment after consideration of additional evidences u/s 391 of CrPC. ABCAUS Case Law Citation: ABCAUS 2661 (2018) (12) AC Important Case Laws Cited/relied upon: Sudevanand Vs State through CBI (2012) 3 SCC 387 Govind Chauhan Vs Sriram Sonboir 2014 CriLJ2411 Globe Trotters International Vs Joseph Fernandes MANU/MH/2111/2010 Rambhau and another v. …
Income Tax Prosecution u/s 276CC discharge of accused denied by Trial Court since plea of accused u/s 251 CrPC had been recorded and recording of evidence already commenced ABCAUS Case Law Citation: ABCAUS 2652 (2018) (11) AC Important Case Laws Cited/relied upon: Subramanium Sethuraman V. State of Maharashtra: …
Release of convicts prosecuted under Income Tax Act on probation- Special Judge dismiss Revenue’s appeal delay condonation application for casual approach ABCAUS Case Law Citation: ABCAUS 2574 (2018) (10) AC Important Case Laws Cited/relied upon by the parties: Mohd. Hasim Vs State of UP State of Nagaland Vs.Lipok …
Prosecution u/s 277 if grave suspicion exists about involvement of the accused, it is expected to frame charge and put the accused on trial ABCAUS Case Law Citation: ABCAUS 2451 (2018) 08 AC The instant revision petition was directed against the order passed by Additional Chief Metropolitan Magistrate …
Prosecution under section 276B – Name appearing in Traces module would not make accountant a director or principal officer u/s 2 (35) of Income Tax Act. To invoke Section 276B mere fact that accused was working in accounts department would not mean that he automatically becomes person liable …
Prosecution against accountant u/s 276 B for delay in deposit of TDS quashed. The Court asked why instead of treating directors as principal officers the Income Tax Department was hell-bent in prosecuting its small-time employee. The Court warned the ITO that false deposition can make him face criminal …
