Sectin 276CC

  • Income Tax

Prosecution u/s 276CC – Failure to file ITR was not willful due to seizure of records required to examine

Prosecution u/s 276CC-Failure to file ITR was not willful due to seizure of documents required by assessee for examination before…

4 years ago
  • Income Tax

Prosecution u/s 276CC-A reasonable possible view of Trial Court not to be disturbed

Prosecution u/s 276CC-Challenge to satisfaction note u/s 153C rejected. If view taken by trial court is reasonable possible view, it…

5 years ago
  • Income Tax

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…

5 years ago
  • Income Tax

Income Tax Prosecution u/s 276CC – Discharge of accused u/s 245 of CrPC denied by Trial Court

Income Tax Prosecution u/s 276CC discharge of accused denied by Trial Court since plea of accused u/s 251 CrPC had…

5 years ago
  • Income Tax

Directors equally responsible for furnishing of company return as is Managing Director

Directors equally responsible for furnishing of return of company as is the managing director. High Court declines to interfere prosecution…

5 years ago
  • Income Tax

High Court revives prosecution u/s 276CC for not filing return. No indefinite period for compliance

High Court revives prosecution for not filing return. An indefinite period for compliance can never be the intention of the…

6 years ago
  • Income Tax

High Court refuses to quash prosecution u/s 276CC on the ground that non filing ITR was not wilful

High Court refuses to quash prosecution u/s 276CC for not filing return of income. Whether the failure was wilful or…

6 years ago
  • Income Tax

Prosecution u/s 276C for late deposit of self assessment tax upheld

Prosecution u/s 276C for late deposit of self assessment tax. Late deposit of tax after the expiry of stipulated period…

6 years ago
  • Income Tax

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…

6 years ago
  • Income Tax

Prosecution u/s 276CC for violation u/s 139(1) and 142(1) with or without adjudicatory proceedings

Prosecution for violation u/s 139(1) and 142(1) quashed as penalty u/s 271F was deleted by CIT(A) and no adjudicatory proceedings…

6 years ago