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2024 (3) TMI 211 - MADRAS HIGH COURTProsecution u/s 276C (2), 276CC and 276C (1) - willful attempt to evade the payment of tax and the penalty under Income Tax Act - respondent initiated prosecution u/s 200 and 190(1)(1) of Cr.P.C.for the offence under Section 276 C (2) read with Section 153(A) of the Income Tax Act - petitions have been filed seeking quashment of the private complaint proceedings made in C.C. pending on the file of the Judicial Magistrate No.III, Coimbatore - HELD THAT:- It is seen that, the entire prosecution initiated as against the petitioner is in pursuant to the order of assessment and penalty under Section 143(3) read with Section 153A of The Income Tax Act, 1961. Now, the order of assessment itself is set aside and as such, this Court is of the view that, initiation of the prosecution as against the prosecution cannot be sustained till the fresh assessment order is passed and therefore the C.C pending on the file of the Judicial Magistrate No.III, Coimbatore are liable to quashed. Accordingly, these Criminal Original Petitions are allowed.
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