Tag: Prosecution u/s 276C

Application u/s 202/203 CrPC – Accused cannot ask Trial Court to decide contentions raised by him at pre-summoning stage ABCAUS Case Law Citation:ABCAUS 3661 (2023) (02) AC Important Case Laws covered:Nupur Talwar v. CBI & Anr.State of Bihar and Another vs. P.P. Sharma and Another, 1992Manharibhai Muljibhai Kakadia …

Prosecution u/s 276C(1) / 277 based on information / photocopies received under DTAA for third country non sustainable In the instant case, the Income Tax Department (Revisionist) had filed a revision petition against the impugned order passed by the Court of Additional Chief Metropolitan Magistrate (ACMM) discharging the …

Prosecution u/s 276C(2) quashed as accused filed revised return which was assessed refund was granted by the Department ABCAUS Case Law CitationABCAUS 3443 (2021) (01) AC In the instant case, the Assistant Commissioner of Income Tax, (ACIT/AO) had filed a complaint against the accused assessee for the offence …

Prosecution proceedings under Income Tax to be clubbed for different complaint cases on same material, evidence, documents and allegations ABCAUS Case Law CitationABCAUS 3425 (2020) (11) HC Important case law relied upon by the parties:Chandni Srivastava vs. CBI & OrsMohan Baitha vs. State of Bihar AIR 2001 SC …

Prosecution u/s 276C of Official Liquidator of company. High Court dismissed the application of Income Tax Department ABCAUS Case Law Citation:ABCAUS 3311 (2020) (05) HC Prosecution u/s 276C against Official Liquidator of company In the instant case, the Principal Commissioner of Income Tax (PCIT) had made an application …

Prosecution 276C – denial of exemption from personal appearance and issuance of NBW was Interlocutory order not amenable to revision ABCAUS Case Law Citation:ABCAUS 3288 (2020) (03) AC Important case law relied upon by the parties:K. K. Patel vs State of Gujarat, (2000) 6SCC 195Neelam Mahajan vs The …

Prosecution u/s 276CC-Failure to file ITR was not willful due to seizure of documents required by assessee for examination before filing the return u/s 153A ABCAUS Case Law Citation:ABCAUS 3260 (2020) (02) HC Prosecution u/s 276CC-Failure to file ITR held not willful In the instant case, the Income …

Prosecution 276C for wilful attempt to evade tax stayed during pendency of appeal as its outcome would have bearing on the prosecution against the petitioners. ABCAUS Case Law Citation:ABCAUS 3181 (2019) (10) HC Important case law relied upon by the parties:K.C.Builders v. Assistant Commissioner of Income Tax : …

High Court refuses to quash prosecution proceedings u/s 276C, directs prayer for bail be considered and decided if applicant surrenders before Trial court ABCAUS Case Law Citation:ABCAUS 3170 (2019) (10) HC Important case law relied upon by the parties:Amrawati and another Vs. State of U.P. 2004 (57) ALR …

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  …