Search Results for "Income Tax prosecution"

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Search Results for "Income Tax prosecution"

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High Court

Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order Allowing Settlement Application. Settlement Commission's prima facie satisfaction under Section 245D(1) of the Income Tax Act, 1961 regarding true and full disclosure cannot be challenged by Revenue at the stage of allowing the application.

4 Apr 2019

The Income Tax Department filed a writ petition challenging an order dated 30.5.2017 passed by the Income Tax Settlement Commission under Section 245D...

High Court

Bombay High Court Examines Challenge to Rejection of Direct Tax Vivad Se Vishwas Declaration; Prosecution Bar Under Section 9(a)(ii) Interpreted Narrowly. The Court Noted That the Bar Applies Only When Prosecution Relates to Tax Arrear as Defined Under Section 2(1)(o), and the CBDT Circular Clarification Was Not in Alignment With Legislative Intent.

12 Sep 2023

The dispute arose from the rejection of declarations filed by Pragati Pre Fab India Pvt. Ltd. under the Direct Tax Vivad Se Vishwas Act, 2020 for Asse...

High Court

High Court of Karnataka Sets Aside Discharge of Managing Director in TDS Non-Remittance Case — Prima Facie Case Made Out Under Section 276B of Income Tax Act, 1961. The Court held that the Trial Court erred in discharging the accused without considering the complaint allegations and documents showing his role as principal officer.

3 Feb 2025

The Income Tax Department filed a complaint under Section 200 of Cr.P.C. alleging that accused No.1 (Company) and other accused, including the respond...

High Court

Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in Income Tax Case. ITSC's order under Section 245D(4) of Income Tax Act, 1961 upheld as valid and not perverse.

4 Apr 2024

The Commissioner of Income Tax, Central – II, Mumbai, filed a writ petition challenging an order dated 31st July 2013 passed by the Income Tax Settl...

High Court

Madras High Court Dismisses Revenue's Appeal in Penalty Case for Wrongful DTAA Claim — No Concealment Found. Assessee's Bonafide Belief That India-China DTAA Applied to Hong Kong Based on Official Document Precludes Penalty Under Section 271(1)(c) of Income Tax Act, 1961.

5 Feb 2026

The revenue appealed against the common order of the Income Tax Appellate Tribunal (ITAT) which set aside the levy of penalty under Section 271(1)(c) ...

High Court

High Court of Karnataka Quashes Criminal Proceedings Against Assessee for Delay in Filing Income Tax Return Due to Lack of Mens Rea and Departmental Delay. Section 276CC of Income Tax Act, 1961 requires wilful failure to furnish return; mere delay without culpable mental state does not constitute offence.

16 Jan 2025

The petitioner, Rajkumar Agarwal, proprietor of Sainath Stone Crusher, filed four criminal petitions under Section 482 of the Code of Criminal Procedu...

High Court

Karnataka High Court Hears Writ Petitions Challenging ED Summons Under PMLA; Petitioners Argue Income Tax Offences Not Scheduled Offences

29 Aug 2019

The batch of writ petitions was filed under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka. The petitioners, inc...

High Court

Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

10 Mar 2017

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

High Court

Bombay High Court Quashes Penalty Proceedings in Income Tax Case Due to Delay in Issuance of Notice Under Section 271(1)(c) of Income Tax Act, 1961. Notice Issued After 8 Years from Filing of Return Held Barred by Limitation.

14 Mar 2006

The applicants, Indian Plywood Manufacturing Co. Ltd. and others, filed income tax returns for the assessment year 1992-93 on 13th September 1992. The...

High Court

High Court of Karnataka Dismisses Anticipatory Bail Petition in Income Tax Recovery Proceedings. Notice under Rule 73 of Second Schedule of Income Tax Act, 1961 for civil imprisonment does not attract Section 438 Cr.P.C.

26 Jun 2018

The petitioner, Shri M A Zahid, filed a criminal petition under Section 438 Cr.P.C. seeking anticipatory bail in the event of his arrest in connection...

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