Tag: Prosecution u/s 276C

Order of ITAT not binding on Trial Court in income tax prosecution case. Appeal to stay prosecution during pendency of appeal before ITAT dismissed  ABCAUS Case Law Citation: ABCAUS 2828 (2019) (03) AC Important Case Laws Cited/relied upon by the parties Commissioner of Income Tax vs. Bhupen Champak …

Prosecution 276C(2) – Evasion of tax vs evasion of payment of tax. High Court quashed prosecution when ITAT reduced income and there was no indifference on the part of assessee to pay demanded tax ABCAUS Case Law Citation:ABCAUS 2677 (2018) (12) HC Important Case Laws Cited/relied upon:Commissioner of …