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2024 (9) TMI 1060 - HC - Income TaxComplaint u/s 276C (2) r.w.s. 278 (b) - Petitioners evaded tax and failed to carry out self-assessment - review of the order 2024 (7) TMI 1524 - BOMBAY HIGH COURT Petition filed by the Applicants was disposed of with liberty to the Applicants to approach the Trial Court for filing the discharge application - HELD THAT - The question before this Court is only with regard to order granting liberty to the Applicant to approach the learned Trial Court seeking discharge. Applicants has now pointed out that complaint being a private complaint, provisions of Section 258 of the Cr.P.C. are not applicable. Said Contention is supported by the decision of this Court in Unique Trading Company 2024 (2) TMI 405 - BOMBAY HIGH COURT Accordingly, order is required to be recalled/varied.Application for review is therefore disposed of in above terms.
The High Court of Bombay reviewed an order in WPCR No. 45 of 2024, granting liberty to the Applicants to approach the Trial Court for filing a discharge application. The review application was disposed of, and WPCR No. 45/2024 was restored for further consideration on 19.09.2024.
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