income tax prosecution

  • Income Tax

Prosecution u/s 276CC – Failure to file ITR was not willful due to seizure of records required to examine

Prosecution u/s 276CC-Failure to file ITR was not willful due to seizure of documents required by assessee for examination before…

4 years ago
  • Income Tax

CBDT designates CJM Court of UT of J&K as Special Courts for Trial of Income Tax Offences

CBDT designates CJM Court of UT of J&K as Special Courts for Trial of Offences under Income Tax Act MINISTRY…

4 years ago
  • Black Money

Revision Petition against issue of non­ bailable warrant u/s 50 of Black Money Act dismissed

Revision Petition against issue of non­ bailable warrant u/s 50 of Black Money Act dismissed as NBW do not decide…

4 years ago
  • Income Tax

Prosecution 276C for wilful attempt to evade tax stayed by High Court during pendency of appeal

Prosecution 276C for wilful attempt to evade tax stayed during pendency of appeal as its outcome would have bearing on…

5 years ago
  • Income Tax

High Court refuses to quash prosecution proceedings u/s 276C, directs bail to be decided on surrender

High Court refuses to quash prosecution proceedings u/s 276C, directs prayer for bail be considered and decided if applicant surrenders…

5 years ago
  • Income Tax

Prosecution filed without initiation of assessment proceedings upheld. Compounding/Settlement not a natural right

Prosecution filed without initiation of assessment proceedings upheld. Compounding or approaching Settlement Commission not a natural right - Sessions Court …

5 years ago
  • 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

CBDT issues Guidelines for identification & processing of cases for prosecution under Income Tax Act

CBDT issues Guidelines for identification & processing of cases for prosecution under Income Tax Act. Constitution of Collegium of 2…

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