Offences u/s 276CC, 276C(1) and 276C(2) - Non-filing of ITR for ...

Case Laws Income Tax

January 1, 2022

Offences u/s 276CC, 276C(1) and 276C(2) - Non-filing of ITR for Second PAN number - Now the prosecution has been launched on the premise that the petitioner has not even paid tax for the Assessment year 2013-14. This Court is of the view that when the petitioner has already surrendered the PAN card bearing No. bearing number ALIPS4185M, the question of initiating prosecution for wilful and deliberate default to furnish return of income tax does not arise and the continuation of prosecution as against the petitioner is a futile exercise and the same is liable to be quashed. - HC

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Offences u/s 276CC, 276C(1) and 276C(2) - Non-filing of ITR for ...

Case Laws Income Tax

January 1, 2022

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