Offence punishable u/s 276CC - Non filing of return - ...

Income Tax

September 3, 2022

Offence punishable u/s 276CC - Non filing of return - Maintainability of criminal appeals against Magistrate orders - Stoppage of proceedings - the orders under challenge passed by the Magistrate, stopping proceedings and releasing the accused, is nothing but an order of discharge, which is challengeable under the revisional provisions of Section 397(1) of Cr.P.C. - The question of giving permission to the appellant for converting the criminal appeals into criminal revision petition cannot be granted here, as the respondents will lose an opportunity of appeal to the High Court - HC

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Offence punishable u/s 276CC - Non filing of return - ...

Income Tax

September 3, 2022

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