Offence u/sn 276C(2) - failure to pay the income tax based on ...

Case Laws Income Tax

April 24, 2021

Offence u/sn 276C(2) - failure to pay the income tax based on the self assessment - A mere failure to pay the amount due (tax, interest or penalty) will not satisfy the requirement which would constitute the offence under Section 276C(2) of the Income Tax Act. Hence the crime registered and the further proceedings thereof will not serve any purpose, if it is proceeded further. The same is quashed. - HC

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Offence u/sn 276C(2) - failure to pay the income tax based on ...

Case Laws Income Tax

April 24, 2021

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