Tag: prosecution

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  Faced with the presumption u/s 278E of Income Tax Act,  it  is  for  the accused to lead evidence before the Trial Court and to dispel the presumption  by  …

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 CCIT/DGIT rank officers. CBDT Guidelines for prosecution of cases  Circular No.  24 /2019 F.No.285/08/2014-IT(Inv. V)/349Government of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Direct Taxes)******* Room No. 515, …