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TMI Blog2021 (8) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year 2014-15 which is defective for non payment of self assessment tax u/s 140A before furnishing the return of income which constitutes an offence u/s 276 CC and 276 C(2) - contention of the learned counsel for the petitioners is that the petitioners have paid the entire dues to the Income Tax department along with interest - HELD THAT:- It is not in dispute that the petitioners had paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osecutor (Income Tax) ORDER The petitioners, who are accused in E.O.C.C.No.497 of 2017, facing prosecution for the offences under sections 276CC and 276C (2) of the Income Tax Act, has filed this petition. 2. Heard Mr.P.Kumaresan, learned counsel for the petitioners and Mr.Baskaran, learned Special Public Prosecutor (Income Tax). 3. The complaint is that the petitioner company had f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,00,000/- Self Assessment Tax 19.03.2018 10,87,740/- Self Assessment Tax The abovesaid payment details has been admitted and acknowledged by the Deputy Commissioner of the Income Tax, Corporate Circle2(2), Chennai-34, vide his communication dated 11.03.2020 to the Income Tax Officer (Prosecution). Despite re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department with interest after lodging of the case. In this case, the complaint was filed on 05.10.2017 and the final payment has been made only on 19.03.2018. 6. Considering the submissions made and on a perusal of the materials placed, it is not in dispute that the petitioners had paid the entire amount with interest to the Income Tax department, which is confirmed by the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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