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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Prosecution launched for concealment of income under section ...


Court Discusses Discretion in Prosecuting Income Concealment u/ss 276C and 277; Not Always Mandatory.

June 1, 2015

Case Laws     Income Tax     HC

Prosecution launched for concealment of income under section 276C r.w.s. 279 - launching a prosecution is not mandatory in every case of failure provided in section 276B. The same would apply also in respect of failure under sections 276C and 277 which the petitioner is accused of in this case. - HC

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