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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Validity of prosecution proceedings u/s 279 when application for ...

Income Tax

September 11, 2018

Validity of prosecution proceedings u/s 279 when application for settlement of case is pending - The order of the Commission allowing the application for settlement “to be proceeded with” cannot by itself result in an action legitimately initiated under the law being set at naught.

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  1. Prosecution proceedings - validity of sanction has been granted by Principal Director of Income Tax (PDIT) u/s 279 - Though Section 279 of the Act starts with...

  2. Prosecution for commission of offence u/s 276B r/w 278B - Sanction u/s 279(1) - TDS deducted but not deposited in time - The amount has already been deposited with...

  3. Continuance of Prosecution proceedings u/s 279 where penalty has been reduced - it can only be said that the petitioner would be entitled to the benefit of Section 279...

  4. Settlement of case - before submitting reply to the show cause notice, approached the Settlement Commission - The dismissal of the application filed before the...

  5. Application for settlement of cases - High Court has observed that, the assessment order for A.Ys. 2013-14 to 2019-20 could not have been passed as the application filed...

  6. Compounding of offences - period of limitation - Validity of period of 12 months from the date of launching of prosecution - the CBDT is not empowered to fix the time...

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