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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Refund on the basis of forged TDS certificates - criminal ...


Advocate Not Criminally Liable for Client's Forged TDS Certificates, High Court Rules; Focus on Submission Role Only.

March 24, 2015

Case Laws     Income Tax     HC

Refund on the basis of forged TDS certificates - criminal prosecution - respondent-accused, who was an Advocate, had just submitted the income tax return on behalf of main assessee, cannot possibly be and indeed could not legally be held liable for criminal prosecution for procuring the documents by main assessee in order to attract the penal provisions of offences in question - HC

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