Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2012 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (2) TMI 216 - HC - Income TaxEvasion of income tax – abnormal dealings – search conducted - donations collected in the names of approved trusts and institutions without authority and scrupulously aiding the donors in siphoning off the donated money back to them in dubious ways, after retaining a part of the alleged donation as commission - respondents prima facie seem to have caused circumstances for enabling evasion of income tax penalty or interest chargeable/ imposable - Held that:- Present case was at the stage of framing of charges, both the courts below have erred in discharging the respondents based on wrong interpretation of provisions of section 276 C (ii). Consequently, both the orders are hereby set aside and matter is remanded back to the Court of CMM, Delhi with direction to assign it to the court of competent jurisdiction.
|