Category: Trial Court
Prosecution 276C – denial of exemption from personal appearance and issuance of NBW was Interlocutory order not amenable to revision ABCAUS Case Law Citation:ABCAUS 3288 (2020) (03) AC Important case law relied upon by the parties:K. K. Patel vs State of Gujarat, (2000) 6SCC 195Neelam Mahajan vs The …
Income tax department not entitled to make application to Court for returning seized property. Sessions Court dismissed Revision Application ABCAUS Case Law Citation:ABCAUS 3209 (2019) (12) AC Important case law relied upon by the parties:Union Bank of India Vrs. Judicial Magistrate 1983 ITRDeputy Director of Income Tax (Investigation) Vrs..State of Gujarat and Anr 319 ITR …
Revision Petition against issue of non bailable warrant u/s 50 of Black Money Act dismissed as NBW do not decide or touch important rights or liabilities of parties. ABCAUS Case Law Citation:ABCAUS 3184 (2019) (10) AC Important case law relied upon by the parties:Inder Mohan Goswami and Ors Vs. State of Uttaranchal and Ors Revision Petition against …
Prosecution filed without initiation of assessment proceedings upheld. Compounding or approaching Settlement Commission not a natural right – Sessions Court Faced with the presumption u/s 278E of Income Tax Act, it is for the accused to lead evidence before the Trial Court and to dispel the presumption by …
Prosecution u/s 276CC quashed as accused age was more than 70 years at the time of commission of offence as per CBDT Circular and as held by Supreme Court ABCAUS Case Law Citation:ABCAUS 3163 (2019) (10) ITAT Important case law relied upon by the parties:Arun Kumar Bhatia v. …
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. …
