income tax prosecution

  • Income Tax

Order of ITAT not binding on Trial Court in income tax prosecution case – Stay denied

Order of ITAT not binding on Trial Court in income tax prosecution case. Appeal to stay prosecution during pendency of…

5 years ago
  • Income Tax

Prosecution u/s 278B without proof of service of notice u/s 2(35) quashed

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…

5 years ago
  • Income Tax

Prosecution u/s 276CC-A reasonable possible view of Trial Court not to be disturbed

Prosecution u/s 276CC-Challenge to satisfaction note u/s 153C rejected. If view taken by trial court is reasonable possible view, it…

5 years ago
  • Income Tax

Evasion of tax vs. evasion of payment of tax. High Court quashed prosecution u/s 276C(2)

Prosecution 276C(2) - Evasion of tax vs evasion of payment of tax. High Court quashed prosecution when ITAT reduced income…

5 years ago
  • Income Tax

Prosecution u/s 276CC – Trial Court directed to pass fresh judgment after considering additional evidences

Prosecution u/s 276CC for not filing return-Sentence set aside and Trial Court directed to pass fresh judgment after consideration of…

5 years ago
  • Income Tax

Income Tax Prosecution u/s 276CC – Discharge of accused u/s 245 of CrPC denied by Trial Court

Income Tax Prosecution u/s 276CC discharge of accused denied by Trial Court since plea of accused u/s 251 CrPC had…

5 years ago
  • Income Tax

Directors equally responsible for furnishing of company return as is Managing Director

Directors equally responsible for furnishing of return of company as is the managing director. High Court declines to interfere prosecution…

5 years ago
  • Income Tax

Release of convicts prosecuted under Income Tax Act on probation- Revenue’s condonation appeal dismissed

Release of convicts prosecuted under Income Tax Act on probation- Special Judge dismiss Revenue’s appeal delay condonation application for casual…

6 years ago
  • Income Tax

High Court revives prosecution u/s 276CC for not filing return. No indefinite period for compliance

High Court revives prosecution for not filing return. An indefinite period for compliance can never be the intention of the…

6 years ago
  • Income Tax

Prosecution u/s 277- If grave suspicion exists about involvement of the accused, it is expected to frame charge and put him on trial

Prosecution u/s 277 if grave suspicion exists about involvement of the accused, it is expected to frame charge and put…

6 years ago