Preparing the draft complaint petitions in prosecution cases - Income Tax - 570/CBDT

INSTRUCTION NO. 570/CBDT Dated : July 17, 1973 Section(s) Referred: 276(d) ,276B Statute: Income - Tax Act, 1961 It has come to the notice of Board that a good case of prosecution under Section 276(d)/276B of the Income-tax Act, 1961 instituted at the instance of one C.I.T. was lost in the High Court only because of defective drafting of the complaint petition. It is, therefore, necessary to take utmost care in preparing the draft complaint petitions in prosecution cases, in consultation with the departmental prosecution counsel. 2. Copies of some sample complaints under Section 276(d)/276B of the Act filed by C.I.T. Madras are printed for future guidance. 3. It will be noted from Section 192 that the liability for deduction of tax from salary arises every month. Therefore, if the failure to deduct tax from salaries or payment thereof to the credit of the Government continues for several months. The complaints will have to be drafted in such a manner as to include only the offences in respect of three months in one complaint to conform with Section 234(1) of the Criminal Procedure Code. 4. The above instructions may be brought to the notice of all concerned.