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2023 (10) TMI 628 - JHARKHAND HIGH COURTProsecution proceeding u/s 276CC - not filing returns of income without giving any reasonable cause and noncompliance of the notices of the AO - HELD THAT:- As the amount in question has already been set at rest in view of different orders passed by the Appellate Authority as well as the Tribunal, as has been noted in the argument, thus as relying on K.C. Builders and Another case [2004 (1) TMI 7 - SUPREME COURT] the case of the petitioner is fully covered as there is no penalty or assessment against the petitioner in view of the subsequent orders passed by the competent authority in the said statute. There is no doubt that the penal provision is required to be dealt with as it is, and the Court is not required to shift the language of penal provision, however, in the case in hand, the facts are otherwise. Criminal proceedings quashed.
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