Trial Court

  • Income Tax

Income Tax Prosecution against accountant u/s 276 B for delay in deposit of TDS quashed.

Prosecution against accountant u/s 276 B for delay in deposit of TDS quashed. The Court asked why instead of treating…

6 years ago
  • Income Tax

Prosecution u/s 276C for late deposit of self assessment tax upheld

Prosecution u/s 276C for late deposit of self assessment tax. Late deposit of tax after the expiry of stipulated period…

6 years ago
  • Income Tax

Income Tax Prosecution for not disclosing foreign bank accounts. Petition for Joint Trial rejected in complaints u/s 276C and 277

Income Tax Prosecution for not disclosing foreign bank accounts. Special Judge rejects petition for Joint Trial in all complaints u/s…

6 years ago
  • Income Tax

Prosecution u/s 276CC for violation u/s 139(1) and 142(1) with or without adjudicatory proceedings

Prosecution for violation u/s 139(1) and 142(1) quashed as penalty u/s 271F was deleted by CIT(A) and no adjudicatory proceedings…

6 years ago
  • Trial Court

No immunity from prosecution of offences undergoing trial before application to Income Tax Settlement Commission

No immunity from prosecution of offences undergoing trial before application to Income Tax Settlement Commission in view of the proviso…

6 years ago
  • Income Tax

Prosecution u/s 276B of directors as Principal Officer upheld as they failed to disclose who was managing affairs of the company

Prosecution u/s 276B of directors as Principal Officer upheld as they failed to disclose who was managing the affairs of…

6 years ago
  • Income Tax

Conviction for non deposit of TDS u/s 278B of Income Tax Act against independent director set aside

Conviction u/s 278B of Income Tax Act against independent director set aside. Generally and vaguely stated allegations not sufficient to…

6 years ago
  • Income Tax

Person convicted u/s 276B unless minor, can not be released on probation of good conduct

Person convicted u/s 276B, unless minor, can not be released on probation of good conduct. Order of the Trial Court…

6 years ago