2009 (11) TMI 257 - HC - Income Tax

Offences and Prosecution- Held that-Whether the ratio of the decision in Prem Dass v. ITO was applicable to the case on hand is a matter that can be examined by the Trial Court.

Summary

The High Court of Kerala dismissed the revision petition in a case related to the Income-tax Act, 1961, where the petitioner was convicted and fined Rs. 50,000. The court upheld the decision of the Additional Sessions Judge to remand the case for fresh disposal, finding no merit in the revision petition.