Proceedings u/s 276CC and 276C(2) - Non furnishing the return ...

Case Laws Income Tax

August 2, 2023

Proceedings u/s 276CC and 276C(2) - Non furnishing the return and paying the tax on time - Presumption as to culpable mental state - In the facts of the case, the offences have been prima facie made out - The statutory presumption u/s 278E comes into operation. - High Court refused to interfere with the prosecution proceedings - HC

View Source

← Previous Next →

Proceedings u/s 276CC and 276C(2) - Non furnishing the return ...

Case Laws Income Tax

August 2, 2023

You may also like:

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...

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...

Offence u/s 276C(2) - non payment of self-assessment tax along with the return of income - even though tax payment delayed and made after coercive steps were taken, it...

Proceeding of Criminal Case u/s 276CC of the Income Tax Act - Proof of willful default in filing the return - As the applicant has filed the income tax return in time as...

Offence punishable u/s 276CC - non filing of income tax return - on receipt of notice u/s 276CC petitioner filed his income of return, accordingly, the petitioner had...

Offence punishable u/s 276C(2) r.w.s. 278B of the Income Tax Act - Delay of 8 years in payment of tax - willful attempt to evade the tax or not? - Tax liability declared...

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...

Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that...

Prosecution u/s 276C (2) - petitioners had delayed to pay self-assessment tax - The High Court held that delayed payment of income tax does not amount to tax evasion if...

Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days...

LTCG deductions claimed u/s 54B are allowed if the capital gain is utilized for purchasing a new asset before the date of furnishing the return of income u/s 139,...

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...

Reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued - Furnishing of the return is a sine qua non for issuance of notice under Section 143(2) of...

Offence u/s 276(c)(2) - accused has not paid the huge tax liability at the time of filing the return of income for the FY 2012-13 - Petitioner had paid the entire tax...

Time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended.

Quick Updates: