Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1608 - HC - Income TaxJurisdiction for initiating prosecution proceedings u/s 276C(1) - Wilful attempt to evade tax, etc. - unaccounted cash seized during search u/s 132 - concealment of income and filing of false statements in the return of income - small tax evaders versus large tax evaders - Held that:- This Court is of the considered view that the present writ petition is premature. Firstly, the impugned proceedings is only a show cause notice and therefore, the petitioner has to respond to the same and it cannot be questioned in a writ petition. The sheet anchor of the submissions of the learned counsel for the petitioner is by referring to Section 279(1) of the Act. The Proviso under Section 279(1) of the Act enumerates officers, who may issue such directions or instructions to the authorities, who have been enumerated under Section 279(1) of the Act. Therefore, to say that the respondent has no jurisdiction even to issue the show cause notice is a plea, which is stated to be rejected. - Decided against assessee.
|