Criminal complaint against company, CA directors for tax evasion u/s 276C by way of bogus share valuation report dismissed ABCAUS…
Income Tax Prosecution- Accused has no right to inspect judicial file till he is summoned by the Trial Court ABCAUS…
Application u/s 202/203 CrPC - Accused cannot ask Trial Court to decide contentions raised by him at pre-summoning stage ABCAUS…
Filling hypothetical income tax payment details in ITR to bypass erstwhile e-filing portal validation – Prosecution u/s 277 quashed by…
Prosecution proceedings under Income Tax to be clubbed for different complaint cases on same material, evidence, documents and allegations ABCAUS…
Prosecution filed without initiation of assessment proceedings upheld. Compounding or approaching Settlement Commission not a natural right - Sessions Court …
Order of ITAT not binding on Trial Court in income tax prosecution case. Appeal to stay prosecution during pendency of…
Release of convicts prosecuted under Income Tax Act on probation- Special Judge dismiss Revenue’s appeal delay condonation application for casual…
Prosecution u/s 277 if grave suspicion exists about involvement of the accused, it is expected to frame charge and put…
No immunity from prosecution of offences undergoing trial before application to Income Tax Settlement Commission in view of the proviso…