Trial Court

  • Income Tax

Prosecution u/s 276CC quashed as accused age was more than 70 years at commission of offence

Prosecution u/s 276CC quashed as accused age was more than 70 years at the time of commission of offence as…

5 years ago
  • Income Tax

Prosecution u/s 276B set aside as intention of company was to deposit TDS

Prosecution u/s 276B set aside as intention of company was to deposit TDS, but due to bad financial condition the…

5 years ago
  • Income Tax

Prosecution u/s 276C- Signing/verification of ITR by director is prima-facie evidence

Prosecution u/s 276C- Signing, verification of ITR by director is prima-facie evidence. Charge to be framed even on the basis…

5 years ago
  • Income Tax

Order of ITAT not binding on Trial Court in income tax prosecution case – Stay denied

Order of ITAT not binding on Trial Court in income tax prosecution case. Appeal to stay prosecution during pendency of…

5 years ago
  • Income Tax

Prosecution u/s 276CC-A reasonable possible view of Trial Court not to be disturbed

Prosecution u/s 276CC-Challenge to satisfaction note u/s 153C rejected. If view taken by trial court is reasonable possible view, it…

5 years ago
  • Income Tax

Prosecution u/s 276CC – Trial Court directed to pass fresh judgment after considering additional evidences

Prosecution u/s 276CC for not filing return-Sentence set aside and Trial Court directed to pass fresh judgment after consideration of…

5 years ago
  • Income Tax

Income Tax Prosecution u/s 276CC – Discharge of accused u/s 245 of CrPC denied by Trial Court

Income Tax Prosecution u/s 276CC discharge of accused denied by Trial Court since plea of accused u/s 251 CrPC had…

5 years ago
  • Income Tax

Release of convicts prosecuted under Income Tax Act on probation- Revenue’s condonation appeal dismissed

Release of convicts prosecuted under Income Tax Act on probation- Special Judge dismiss Revenue’s appeal delay condonation application for casual…

6 years ago
  • Income Tax

Prosecution u/s 277- If grave suspicion exists about involvement of the accused, it is expected to frame charge and put him on trial

Prosecution u/s 277 if grave suspicion exists about involvement of the accused, it is expected to frame charge and put…

6 years ago
  • Income Tax

Prosecution under section 276B – Name appearing in Traces module not make accountant director or principal officer

Prosecution under section 276B - Name appearing in Traces module would not make accountant a director or principal officer u/s…

6 years ago