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2015 (9) TMI 1740 - HC - Income TaxCriminal prosecution u/s 276C - Wilful attempt to evade tax, etc. - As alleged that though the assessee was having sufficient resources to make payment of demand, the assessee has not paid and attempted to evade payment of tax - HELD THAT:- Continuing the criminal prosecution of the petitioner/assessee will be subjecting the assessee to needless harassment in view of the facts and circumstances noted hereunder - In the instant case, the complaint is that an additional demand was raised on 27-01-2006. It is admitted that the assessee has paid the same on 17-11-2006 and due to oversight, he again paid the said amount on 25-06-2007. Proof thereof is produced. It is not disputed. In that view of the matter, all further proceedings are liable to be quashed. In the result, the Criminal Petition is allowed quashing all further proceedings on the file of the Special Judge for Economic Offences at Hyderabad against the petitioner/accused.
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