TMI Blog2004 (11) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... d u/s 276CC read with section 278B- held that the prosecution is wholly unwarranted. Accordingly, we set aside the judgment and order of the HC and quash the proceeding pending against the appellant in the court of the Special Judicial Magistrate - - - - - Dated:- 3-11-2004 - Judge(s) : B. P. SINGH. and ARUN KUMAR. ORDER In this appeal by special leave the order impugned is the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er did not accept the return and made certain additions and imposed a tax liability of Rs. 10,476. The appellant-firm, aggrieved by the order, preferred an appeal. The appellate authority remanded the matter to the assessing authority for fresh assessment making certain observations. The Assessing Officer thereafter assessed the appellant-firm and on the basis of its assess merit the tax liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,360. Under section 276CC, proviso (ii)(b), shorn of unnecessary details, a person shall not be proceeded against under this section for failure to furnish in due time the return of income if the tax payable by him on the total income determined, as reduced by advance tax, if any, paid, and any tax deducted at source, does not exceed Rs. 3,000. As noticed earlier, the appellant had disclosed a t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
