2021 (12) TMI 1461

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..... y tax before uploading of the returns - petitioners did not have money to make payment of the income tax - prosecution against all the directors of the company - reverse burden of proof - proof of willful evasion of tax or not? - HELD THAT:- We are not inclined to interfere with the impugned order and hence the special leave petition is dismissed. The dismissal of the special leave petition would .....

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..... al of the special leave petition would not be construed as approval of the observations made in the impugned judgment in re. Section 202 of the Code of Criminal Procedure, 1973.Neither the dismissal nor the findings recorded in the impugned order reflect on other proceedings under the Income Tax Act, 1961. Pending application(s), if any, stand disposed of.
Case laws, Decisions, Judgements, O .....

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