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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Offence punishable u/s 276CC - willfull default or not in filing ...


High Court Rules Tax Return Default Not Willful Due to Family Disputes and Lack of Access to Seized Documents.

February 19, 2020

Case Laws     Income Tax     HC

Offence punishable u/s 276CC - willfull default or not in filing a return pursuant to the notices issued u/s 153A - The respondent had already indicated his difficulty in doing so in view of the family disputes and had requested for inspection and copies of all documents seized during the raid - Default cannot be held as willful - HC

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