Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2020 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 1266 - PUNJAB AND HARYANA HIGH COURTQuashing of the complaint u/s 276-B, 276-C and 277 read with Section 417 of IPC, 1860 in Financial Year 2016- 17 - attempt to approach the Settlement Commissioner to pay the tax as per the disclosure made by them - HELD THAT:- When we have gone through the pleadings it is observed that the grounds urged by the petitioners in contending that when the petitioner has approached settlement commissioner to resolve the matter regarding payment of tax on escaped income, question of initiating proceedings by filing complaint does not arise is not acceptable in the light of judgment [1993 (4) TMI 50 - PUNJAB AND HARYANA HIGH COURT] as contended by the counsel for the respondent. We find that the question of entertaining this writ petition either to quash the complaint registered against the petitioners dated 02.04.2019 vide Annexure P-1 or to interefere with the same at this juncture in any manner does not arise.
|