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2006 (6) TMI 85 - HC - Income TaxOrder of acquittal - submission of false return - revised return - Yet the Department notwithstanding the acceptance of the revised returns under section 139(5) has launched prosecution against the accused for the offences under sections 276C, 277 and 278 - When once the income-tax authorities have accepted the revised returns under section 139(5) it becomes explicit that the earlier return filed was a bona fide mistake and does not indicate any mens rea element. Therefore, after having accepted the revised return, it is impermissible for the income-tax authorities to launch prosecution under sections 276C, 277 and 278 - In that view of the matter, the order of acquittal granted is sound and proper. – The revenue’s appeal is dismissed.
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