Category: Trial Court
Prosecution u/s 276C for late deposit of self assessment tax. Late deposit of tax after the expiry of stipulated period would not wipe out the offence The instant revision petition had been filed before the Additional Sessions Judge (ASJ) against the order passed by Chief Judicial Magistrate, (CJM/Trial …
Income Tax Prosecution for not disclosing foreign bank accounts. Special Judge rejects petition for Joint Trial in all complaints u/s 276C and 277 ABCAUS Case Law Citation: ABCAUS 2292 (2018) (04) AC In the instant case, the petitioner husband and wife (collectively called “accused”) had filed revision petitions …
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 were initiated u/s 142(1) ABCAUS Case Law Citation: ABCAUS 2287 (2018) (04) AC Important Case Laws Cited/relied upon by the parties K.C. Builders & Anr. Vs The Assistant …
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 …
