2024 (7) TMI 1524

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..... ers evaded tax and failed to carry out self-assessment - HELD THAT:- The record clearly shows that the Petitioners were served in the year 2022 itself and the matter is still pending before the concerned Court. The Petitioners ought to have informed the concerned Court about the payment of tax in the year 2018 itself and accordingly, could have sought for discharge. Instead of that, Petitioners ap .....

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..... none P.C. Heard Mr. Rao for the Petitioners. 2. The Petition is challenging the issuance of process and filing of the complaint under Section 276C (2) read with Section 278 (b) of the Income Tax Act, by the Income Tax Department, alleging that the Petitioners evaded tax and failed to carry out self-assessment. 3. Mr. Rao submits that though the communications between the parties show that self-as .....

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..... are granted liberty to approach the concerned Magistrate to file the necessary Application for discharge along with the documents showing that the tax was already paid in the year 2018 itself and that this fact is suppressed in the complaint. If such an Application is filed, the learned Magistrate shall decide it in accordance with law and as expeditiously as possible. 6. Mr. Rao now submits that .....

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