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Income Tax - Highlights / Catch Notes

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Offence u/s 276CC - petitioner failed to file his return of ...


Willful Tax Filing Failure: High Court Upholds Prosecution for Non-Compliance with Income Tax Filing Requirements.

December 6, 2023

Case Laws     Income Tax     HC

Offence u/s 276CC - petitioner failed to file his return of income u/s 139 - as to whether there was wilfulness in not filing the returns on time and not paying the tax on time is only a matter of fact, which can be ascertained only through appreciation of evidence before the trial court - the respondent rightly initiated prosecution against the petitioner - HC

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