Category: Trial Court
No immunity from prosecution of offences undergoing trial before application to Income Tax Settlement Commission in view of the proviso to Section 245H(1) ABCAUS Case Law Citation: ABCAUS 2283 (2018) (04) TC The petitioners in the instant revision petitions had been facing trial before Additional Chief Metropolitan Magistrate …
Prosecution u/s 276B of directors as Principal Officer upheld as they failed to disclose who was managing the affairs of the company ABCAUS Case Law Citation: ABCAUS 2282 (2018) (04) TC The instant judgment was made in a revision petition filed by the defaulting company and its principal …
Conviction u/s 278B of Income Tax Act against independent director set aside. Generally and vaguely stated allegations not sufficient to satisfy the basic requirements of law. ABCAUS Case Law Citation: ABCAUS 2258 (2018) (03) TC The Applicant had filed this criminal revision application before the Additional Sessions Judge …
Person convicted u/s 276B, unless minor, can not be released on probation of good conduct. Order of the Trial Court set aside by Special Judge of TIS Hazari Court ABCAUS Case Law Citation: ABCAUS 2257 (2018) (03) TC Section 276B of the Income Tax Act, 1961 (the Act) inter …
