Prosecution u/s 276-CC (ii) - evasion of tax - 72 days delay in ...

Case Laws Income Tax

August 10, 2022

Prosecution u/s 276-CC (ii) - evasion of tax - 72 days delay in filing return - considering discrepancy and considering that not only the notice issued to the petitioner before granting prosecution sanction, even the complaint filed by the Department alleges delay in filing return, while eliciting prosecution under Section 276-CC (ii) of the Act of 1961, this Court is of the view that the cognizance, which has been taken for evasion of tax is ex-facie erroneous and deserves to be quashed and set aside. - HC

View Source

← Previous Next →

Prosecution u/s 276-CC (ii) - evasion of tax - 72 days delay in ...

Case Laws Income Tax

August 10, 2022

You may also like:

Offence punishable u/s 276CC - failure to file the return of income (ITR) - in the instant case on hand, there is no evasion of tax. It is not the case that no return...

Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner,...

Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

Offence u/s 276(C)(2) and 277 - Allegation of willful tax evasion and non-payment of admitted tax - compounding application. The petitioner submitted income tax return...

The High Court rejected the condonation of delay in filing income tax returns, as the returns were handled by a Chartered Accountant who could not take timely steps due...

Offence u/s 276CC r.w.s 278E - Prosecution proceedings against the company and its directors - Failure to file to ITR - Section 276CC of the Act prescribes rigorous...

Condonation of delay of one day in filing the income tax return - Power of Principal Commissioner/the Principal Chief Commissioner of Income Tax to condone the delay in...

Delay filing return of income - delay of 43 days in filing the return of income - Claim of Refund denied on denial of condonation of delay filling ROI - Board has not...

Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of...

The case pertains to a delay of two days in filing the Return of Income and Form 10-IC due to technical difficulties on the Income Tax Portal. The Chartered Accountant...

Prosecution Proceedings initiated u/s 276C - Bogus LTCG - guilty mind i.e., mens rea - willful evasion of tax on claims made under the head LTCG/Short Term Capital Loss...

The petitioner sought condonation of delay in filing the return of income, asserting that the audit report was received only in December 2019, after the due date for...

Delay in filing the revised return of income u/s 139(5) - delay of 37 days in filing the revised returns - No doubt, the petitioner is a Pilot, who has to travel...

Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond...

Acquittal of charge u/s 276CC - respondent has failed to comply with the provisions contained u/s 139(1) and he has submitted the income tax returns after a delay of 28...

Quick Updates: