Prosecution u/s 276B set aside as intention of company was to deposit TDS, but due to bad financial condition the…
Prosecution u/s 276C- Signing, verification of ITR by director is prima-facie evidence. Charge to be framed even on the basis…
Order of ITAT not binding on Trial Court in income tax prosecution case. Appeal to stay prosecution during pendency of…
Prosecution u/s 278B without proof of service of notice u/s 2(35) expressing intention treating a person as Principal Officer of the Company quashed…
Prosecution u/s 276CC-Challenge to satisfaction note u/s 153C rejected. If view taken by trial court is reasonable possible view, it…
Prosecution 276C(2) - Evasion of tax vs evasion of payment of tax. High Court quashed prosecution when ITAT reduced income…
Prosecution u/s 276CC for not filing return-Sentence set aside and Trial Court directed to pass fresh judgment after consideration of…
Income Tax Prosecution u/s 276CC discharge of accused denied by Trial Court since plea of accused u/s 251 CrPC had…
Directors equally responsible for furnishing of return of company as is the managing director. High Court declines to interfere prosecution…
Release of convicts prosecuted under Income Tax Act on probation- Special Judge dismiss Revenue’s appeal delay condonation application for casual…