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Income Tax - Highlights / Catch Notes

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Petitioners evaded tax and failed to conduct self-assessment. ...


Tax evasion case: Petitioners' delay in responding & lack of self-assessment evidence. Granted chance to prove 2018 tax payment.

Case Laws     Income Tax

September 17, 2024

Petitioners evaded tax and failed to conduct self-assessment. Despite being served in 2022, they did not inform the court about tax payment in 2018 and sought discharge. Instead, they approached the High Court after two years of receiving summons. Petitioners granted liberty to file discharge application with evidence of 2018 tax payment before the magistrate. Magistrate directed to decide expeditiously. Non-bailable warrant against petitioner no. 2 not to be executed till the next date. High Court's directions on the matter.

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