Offences u/s 276C(2) and 278B - allegation against the ...

Petitioners Allowed to Present Additional Evidence u/s 391 CPC for Concealed Income Case u/ss 276C(2) & 278B ITA.

July 28, 2020

Case Laws Income Tax HC

Offences u/s 276C(2) and 278B - allegation against the Petitioners is that they wilfully concealed the income - Where the documents were left out to be marked due to carelessness and ignorance, it could be allowed to be marked for elucidation of truth, in the interest of justice, by exercising powers u/s 391 of Cr.PC. - the Petitioners should be allowed to let in additional evidence subject to provisions of Chapter XXIII of Cr.PC in the presence of the Respondent/ complainant and his counsel. - HC

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Offences u/s 276C(2) and 278B - allegation against the ...

Petitioners Allowed to Present Additional Evidence u/s 391 CPC for Concealed Income Case u/ss 276C(2) & 278B ITA.

July 28, 2020

Case Laws Income Tax HC

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