Prosecution u/s 276-C(1) & 277 - revenue sought additional ...

Court Allows Additional Witness, Documents in Section 276-C(1) & 277 Case; No Evidence of Revenue Misconduct Found.

March 9, 2019

Case Laws Income Tax HC

Prosecution u/s 276-C(1) & 277 - revenue sought additional witness and additional documents - there is no basis to come to a conclusion that respondent (revenue) is adopting dilatory tactics or is in any way harassing petitioner assessee - production of additional witness/documents on record is permissible.

View Source

← Previous Next →

Prosecution u/s 276-C(1) & 277 - revenue sought additional ...

Court Allows Additional Witness, Documents in Section 276-C(1) & 277 Case; No Evidence of Revenue Misconduct Found.

March 9, 2019

Case Laws Income Tax HC

You may also like:

Seizure of tobacco and loss of the same due to file - Liability of central excise department - Whether the Trial Court has committed error of facts and law in passing...

Offence u/s 276(C)(2) and 277 - Allegation of willful tax evasion and non-payment of admitted tax - compounding application. The petitioner submitted income tax return...

Proof of smuggling of goods - DW.1 (revenue officer) stated in evidence that it was suspected that articles were smuggled and that it was believed that the articles were...

Admission of additional evidence - The legislative intent in enacting Section 391 is to empower the appellate court to see that justice is done and if the appellate...

Offence punishable u/s 276CC, 276C(1) and 277 of Income Tax Act - proof of concealment of income by the petitioner - The complaint allegations, if taken as it is,...

HC allowed the appeal, setting aside ITAT's order rejecting additional evidence under Rule 29. The court found ITAT committed a legal error by summarily dismissing the...

SC affirmed the Trial Court's conviction of the accused for bribery offenses under Sections 7 and 13(1)(d) read with Section 13(2) of Prevention of Corruption Act, 1988....

The Central Government, in consultation with the Chief Justice of the Madras High Court, designated the following courts as Special Courts in Tamil Nadu for cases u/s...

The ITAT Jodhpur allowed admission of additional evidence u/r 46A of IT Rules by CIT(A) to delete addition on merits. The tribunal found merit in the evidence provided...

In a case involving dishonour of a cheque due to variance in signature, the petitioner failed to cross-examine the respondent, leading to invocation of Section 391 of Cr....

Applicant sought regular bail in case involving recovery of commercial quantity of contraband under NDPS Act. Court considered factors like prima facie case, nature of...

The case involves contravention of Section 8(1) of FERA, 1973. The Appellate Tribunal held that the transfer of money from an NRE account, even if received in Indian...

Disallowance of prior period expenses pertaining to expenditure crystallized or details received after completion of earlier years' audits. Genuineness not doubted,...

The trial court erroneously invoked the presumption u/s 118 of the Negotiable Instruments Act, 1881, without considering the contradictions in the evidence of the...

Addition to income - additional evidence submitted by assessee allowed - AT

Quick Updates: