Criminal prosecution for non payment of demanded amount - As ...

Court Dismisses Complaint for Non-Payment as Petitioner Paid Penalty Before Filing, No Evasion Alleged.

September 15, 2021

Case Laws     Income Tax     HC

Criminal prosecution for non payment of demanded amount - As pointed out that the petitioner has paid the penalty amount, immediately after receipt of the show cause notice, as early as on 27.07.2017, however, the complaint has been preferred at a much later point of time during October 2017 and further there is no allegation whatsoever to prove that the petitioner has wilfully evaded from payment of tax and penalty and hence the complaint lodged by the respondent is liable to be set aside. - HC

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