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 Upholds Order Discharging Assessees in Prosecution Under Income-tax Act Due to Omission of Penal Section. Prosecution under section 276-E not permissible as it was omitted before institution of complaint, relying on General Finance Co. v. Asst. CIT, (2002) 257 ITR 338.

24 Feb 2005

The case involved a criminal revision application filed by the Assistant Commissioner of Income Tax against an order of the Additional Chief Metropoli...

High Court

High Court of Karnataka Adjudicates Petition to Quash Criminal Complaint for TDS Default Under Income Tax Act. Company and Directors Contend Prosecution Invalid Due to Lack of Prior Adjudication of Liability and Compliance with CBDT Circulars.

5 Apr 2019

The matter arose from a criminal complaint filed by the Income Tax Department against a hospitality company and its directors for failing to remit Tax...

High Court

Bombay High Court Quashes Prosecution for Tax Evasion Under Section 276C(2) of Income Tax Act Where Tax Paid Before Sanction and No Wilful Default Established. Non-payment of tax due to death of managing partner and ignorance of partners does not constitute wilful attempt to evade tax under Section 276C(2) read with Section 278B of Income Tax Act, 1961.

5 Feb 2024

The applicants, Unique Trading Company (a partnership firm) and its partners Munnidevi P. Purohit, Rakesh P. Purohit, and Mukesh P. Purohit, filed an ...

High Court

Bombay High Court Quashes Income Tax Prosecution Due to Non-Recovery of Tax Demand. Death of Principal Accused and Dissolution of Firm Render Prosecution Under Sections 276C and 277 of Income Tax Act, 1961 Unsustainable.

11 Feb 2010

The applicants filed two criminal applications under Section 482 of the Criminal Procedure Code, 1973, seeking quashing of RCC No.194/2004 and RCC No....

High Court

Bombay High Court at Goa Heard Petition to Quash Process Issued in Tax Evasion Complaint under Section 276-C(2) of Income Tax Act. Petitioners Argued That Nil Dues Certificate and Full Payment of Tax, Penalty, and Interest Negated the Allegation of Wilful Attempt to Evade Tax.

28 Jul 2026

The present matter arose from a criminal writ petition filed before the High Court of Bombay at Goa under Article 226 of the Constitution of India rea...

Supreme Court

Supreme Court Dismisses Appeals in Tax Fraud Prosecution, Holding Concurrent Charges Under Income Tax Act and IPC Valid. Section 52 of Income Tax Act 1922 and Section 177 IPC Can Be Applied Simultaneously Without Implied Repeal, as Former Is Merely Procedural and Cumulative.

12 Dec 1968

The appellant, a cinema actor, filed income tax returns for the assessment years 1958-59 to 1961-62. The respondent, at the instance of the Inspecting...

High Court

Bombay High Court Dismisses Revision by Income Tax Department Against Discharge of Accused in Tax Evasion Case. Tribunal's Order Setting Aside Penalty Renders Criminal Proceedings Unmaintainable Under Section 276C(1) and 277 of Income Tax Act, 1961.

10 Nov 2006

The case involves a Criminal Revision Application filed by the Assistant Commissioner of Income Tax, challenging the order of the Additional Chief Met...

High Court

Bombay High Court Quashes Charges Against Directors in Income Tax Search Statement Case — Statements Under Section 132(4) of Income Tax Act Not 'Evidence' for Perjury Prosecution Without Complaint Under Section 195 CrPC. Statements made during search under Section 132(4) are deemed to be in a judicial proceeding under Section 136 of Income Tax Act, 1961, requiring a complaint by the income tax authority before prosecution for offences under Sections 181, 201, 204 IPC.

12 Oct 2010

The petitioners, husband and wife and directors of companies, were accused of offences under Sections 181 (false statement on oath), 201 (causing disa...

High Court

Karnataka High Court Considers Validity of Sanction for Prosecution in Discharge Petitions Filed by Accused Including a Cabinet Minister Under the Income Tax Act. Principal Question Examined: Whether the Principal Director of Income Tax is Competent to Grant Sanction Under Section 279 of the Income Tax Act, 1961.

12 Nov 2019

The matter pertained to three criminal revision petitions filed under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, by ac...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — Tribunal's Order Upheld for Lack of Substantial Question of Law. Penalty under Section 271(1)(c) of the Income Tax Act, 1961 for alleged concealment of income was deleted by the Tribunal on finding no deliberate concealment.

11 Sep 2013

The case pertains to an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribu...

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