Immunity from prosecution u/s 245H (1A) - petitioner was going ...

Case Laws Income Tax

March 14, 2020

Immunity from prosecution u/s 245H (1A) - petitioner was going through mental and personal stress and had been engaged in litigation with family members, also contributing to health issues. That apart, the entire amount of tax and interest has been remitted even during the pendency of the writ petition before this Court, which places this petitioner on a better pedestal than the petitioner before the Supreme Court, who remitted the amounts only at the stage when the matter had travelled to, and was pending before the Supreme Court. - Immunity granted - HC

View Source

← Previous Next →

Immunity from prosecution u/s 245H (1A) - petitioner was going ...

Case Laws Income Tax

March 14, 2020

You may also like:

Validity of Settlement Commission order - validity of immunity granted to the assessee - Based on such disclosures and on noting that the appellant co-operated with the...

Power of Settlement Commission u/s 245H of the Act - Immunity from imposition of penalty and prosecution – ITSC was not justified in taking a charitable view towards...

Penalty u/s 271D and 271E - whether Section 245H of the Act excludes Sections 271D and 271E of the Act from the benefit of immunity by the Commission - Power of...

The Income Tax Settlement Commission (ITSC) has wide powers under Chapter XIX-A to examine and evaluate all aspects of an application for settlement, including calling...

SVLDRS - Our courts are flooded with avoidable litigation and government by way present scheme has initiated step to minimise litigation and generate revenue, thus...

Renewal of warehouse license - Private Bonded Ware House License - Settlement Commission granted immunity from prosecution and penalty - The immunity granted against...

Penalty imposed u/s 112(a) - Import confectionary items from Dubai - immunity from prosecution and fine/penalty - Tribunal held that since the appellant was a co-noticee...

The Supreme Court addressed the issue of whether a Member of Parliament or Legislative Assembly can claim immunity from prosecution for bribery u/s Articles 105 and 194...

The High Court held that prosecution u/ss 276C, 277, 278B, and 278E for tax evasion was invalid as it violated CBDT guidelines. Prosecution was premature without the...

PIL - alleged undeclared income - The present Public Interest Litigation is not a genuine Public Interest Litigation, but a politically motivated litigation, which...

Offences punishable under Penal Code OR UPGST Act - mensrea - Section 135 of the U.P.Act provide that in any prosecution for an offence, which requires a cuplable mental...

CIRP - personal Guarantor to Corporate Debtor - Australian National - lack of any Agreement of Guarantee - invalidity of any such Guarantee, even if issued - the...

The circular addresses the Reduction of Government Litigation by setting monetary limits for filing appeals before GSTAT, High Courts, and Supreme Court. It refers to...

Levy of penalty u/s 114 (iii) of the Customs Act, 1962 and u/s 114 AA of the Act - Global container carrier (shipping line) and provides liner shipping services...

Penalty u/s 270A - immunity u/s 270AA - misreporting of income - there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the...

Quick Updates: