Tag: Prosecution u/s 277
High Court directs return of passports to directors accused of tax evasion u/s 276C, 277 of income Tax Act 1961 In a recent judgment, the Hon’ble High Court of Madras has directed return of passports to directors of company accused of offences u/s 276C for willful attempt to …
Criminal complaint against company, CA directors for tax evasion u/s 276C by way of bogus share valuation report dismissed ABCAUS Case Law Citation:ABCAUS 3754 (2023) (05) AC Important Case Laws relied upon:Solar Paper Mills Limited and Ors. vs. The State Prakash Nath Khanna & Ors vs. Commissioner of Income …
Income Tax Prosecution- Accused has no right to inspect judicial file till he is summoned by the Trial Court ABCAUS Case Law Citation:ABCAUS 3668 (2023) (02) AC Important Case Laws relied upon by parties:National Bank of Oman vs Barakara Abdul Aziz & Anr. (2013) 2 SCC 488Udai Shankar …
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 …
Filling hypothetical income tax payment details in ITR to bypass erstwhile e-filing portal validation – Prosecution u/s 277 quashed by High Court ABCAUS Case Law CitationABCAUS 3562 (2021) (11) HC Important case law relied referred:Rakapalli Raja Rama Gopala Rao vs. Naragani Govinda Sehararao and another Income Tax Officer …
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 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 …
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 …
Release of convicts prosecuted under Income Tax Act on probation- Special Judge dismiss Revenue’s appeal delay condonation application for casual approach ABCAUS Case Law Citation: ABCAUS 2574 (2018) (10) AC Important Case Laws Cited/relied upon by the parties: Mohd. Hasim Vs State of UP State of Nagaland Vs.Lipok …
Prosecution u/s 277 if grave suspicion exists about involvement of the accused, it is expected to frame charge and put the accused on trial ABCAUS Case Law Citation: ABCAUS 2451 (2018) 08 AC The instant revision petition was directed against the order passed by Additional Chief Metropolitan Magistrate …
