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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Cognizance of the offence u/s 276B - after lapse of about three ...


Delayed Tax Offense Charge u/s 276B Sparks Claims of Harassment and Court Process Abuse.

August 4, 2017

Case Laws     Income Tax     HC

Cognizance of the offence u/s 276B - after lapse of about three years from the date of deposit of due tax - continuance of the criminal proceeding against the petitioner is mere harassment to him and abuse of process of the Court. - HC

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