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Income Tax - Highlights / Catch Notes

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Offence punishable u/s 276CC, 276C(1) and 277 of Income Tax Act ...

Case Laws     Income Tax

June 21, 2022

Offence punishable u/s 276CC, 276C(1) and 277 of Income Tax Act - proof of concealment of income by the petitioner - The complaint allegations, if taken as it is, clearly make out a case for prosecuting the petitioner for the offences mentioned in the complaint. This Court is of the considered view that this case must go to trial and the trial Court has to take informed decision by recording the evidence of the parties. - HC

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