Assessment u/s 153A - pendency of re-assessment proceedings - Offence punishable u/s 276CC - As seen...

Assessment u/s 153A - pendency of re-assessment proceedings - Offence punishable u/s 276CC - As seen from the complaint allegation that despite, giving notice, statutory notice as detailed in the complaint, petitioner has not filed return, paid advance tax and tax demanded, suppressed the real and true income by not filing the return in time. These issues have to be necessarily tried before the Court. The assessment order relating to the assessment year 2009-2010 was not challenged before the IT..... .....

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