Tag: Sectin 276CC

Prosecution u/s 276CC – Trial Court directed to pass fresh judgment after considering additional evidences

Prosecution u/s 276CC for not filing return-Sentence set aside and Trial Court directed to pass fresh judgment after consideration of additional evidences u/s 391 of CrPC. ABCAUS Case Law Citation: ABCAUS 2661 (2018) (12) AC Important Case Laws Cited/relied upon: Sudevanand Vs State through CBI (2012) 3 SCC 387 Govind Chauhan Vs Sriram Sonboir 2014 CriLJ2411 Globe Trotters International Vs Joseph Fernandes MANU/MH/2111/2010 Rambhau and another v. …

Income Tax Prosecution for not disclosing foreign bank accounts. Petition for Joint Trial rejected in complaints u/s 276C and 277

Income Tax Prosecution for not disclosing foreign bank accounts. Special Judge rejects petition for Joint Trial in all complaints u/s 276C and 277 ABCAUS Case Law Citation: ABCAUS 2292 (2018) (04) AC In the instant case, the petitioner husband and wife (collectively called “accused”) had filed revision petitions …

Prosecution u/s 276CC-CBDT asks Department to identify potential cases of non filing of income tax return ITRs for AY 2013-14 to initiate proceedings

CBDT has asked Income Tax Department to identify the potential cases of non filing of income tax return (ITRs) for AY 2013-14 and initiate prosecution u/s 276CC if the conditions prescribed are fulfilled. In a letter issued by Directorate of Income tax (Systems) dated 22/03/2016, Pr. Chief Commissioner of …