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2021 (9) TMI 656 - HC - Income TaxCriminal prosecution for non payment of demanded amount - Revenue initiated penalty proceedings under Section 271(1)(C) - During the pendency ofTax Case Appeal Principal Commissioner of Income Tax, issued a Show Cause Notice under Section 276(C)(1) and 276 C (2) of the Income Tax Act, demanding a sum - HELD THAT:- During the pendency of the appeal, the respondent has issued show cause Notice dated 27.06.2017. For which, the petitioner has also sent his reply on the same day and agreed to pay the penalty amount and also paid the amount of ₹ 29,36,625/- and the receipt for payment of the said amount has been annexed in the typed set filed along with this petition - respondent, without taking note of the payment of the above said amount and pendency of the appeal proceedings before this High Court, has erroneously launched criminal prosecution against the petitioner for wilful commission of concealment of income to avoid payment of tax, under Section 276(c)(1) As pointed out that the petitioner has paid the penalty amount, immediately after receipt of the show cause notice, as early as on 27.07.2017, however, the complaint has been preferred at a much later point of time during October 2017 and further there is no allegation whatsoever to prove that the petitioner has wilfully evaded from payment of tax and penalty and hence the complaint lodged by the respondent is liable to be set aside. Criminal Original Petitions are allowed and quashed the proceedings pending on the file of the Additional Chief Metropolitan Magistrate Court- E.O.-II, Egmore, Chennai.
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