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1972 (10) TMI 29 - KERALA HIGH COURTThis is a petition under section 561-A of the Code of Criminal Procedure filed for quashing the proceedings in C.C. No. 336 of 1971 on the file of the District Magistrate's Court, Quilon, initiated at the instance of the Income-tax Officer under section 227 - assessee filed his return of income after 1st April, 1962 for the AY 1961-62 - assessment was made under Income-tax Act, 1961 and penalty was levied for concealment - Whether prosecution under section 277 of Income-tax Act, 1961 is possible and whether section 28(4) of Indian Income-tax Act, 1922 would be applicable
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