Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 216 - HC - Income TaxStay of criminal proceedings against the petitioners in the competent court - assessee wilfully not filed the return of income tax for the assessment year 2007-08 within the prescribed time - commitment of offence punishable under Section 276CC - HELD THAT:- In the instant case, the prosecution is u/s 276CC of the Act for wilful failure to file returns within due time. It does not depend on the assessment of tax. The decision in Sasi Enterprises [2014 (2) TMI 19 - SUPREME COURT] squarely applies to the facts of the present case. Therefore, I find that this is not fit case in which the supervisory jurisdiction of this Court under Article 227 of the Constitution should be invoked to stay the criminal proceedings against the petitioners in the competent court. Petitioners has argued at length on the merits of the complaint filed against them. This is not a petition for quashing the proceedings against the petitioners. Therefore, it is not necessary to advert to those contentions.
|