Continuance of Prosecution proceedings u/s 279 where penalty has ...

Prosecution u/s 279 can proceed despite penalty reduction; petitioners still benefit from Section 279 (1A) rights.

September 2, 2019

Case Laws Income Tax HC

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 (1A) of the Act and the mere challenge to the order reducing the penalty may not suffice to deny such a benefit.

View Source

← Previous Next →

Continuance of Prosecution proceedings u/s 279 where penalty has ...

Prosecution u/s 279 can proceed despite penalty reduction; petitioners still benefit from Section 279 (1A) rights.

September 2, 2019

Case Laws Income Tax HC

You may also like:

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...

Amendment of section 279 - It is proposed to amend the said sub-section so as to provide that the prosecution proceeding shall not be proceeded against a person for...

Compounding of case u/s 279(2) - offences u/s 276C and 277 - Assessee would be entitled to the benefit of Section 279(1A) of the Act and the judgment of Supreme Court in...

The High Court held that prosecution u/ss 276C, 277, 278B, and 278E for tax evasion was invalid as it violated CBDT guidelines. Prosecution was premature without the...

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...

Prosecution u/s 276C(1) - willful default of payment of tax - There is no doubt that penalty proceeding and prosecution can go simultaneously in the facts and...

The petitioner sought regular bail in a money laundering case alleging that he had projected and concealed proceeds of crime related to a scheduled offense. The court...

Prosecution launched for concealment of income under section 276C r.w.s. 279 - launching a prosecution is not mandatory in every case of failure provided in section...

HC considered a case u/s 50 of Black Money Act for non-disclosure of foreign assets and false statements by petitioners, office bearers of British Companies. Act...

Levy of personal penalty - The foundation aspect of the case proceeded by the department against the company as well as the petitioner is no more inexistence. The...

Validity of Settlement Commission order - validity of immunity granted to the assessee - Based on such disclosures and on noting that the appellant co-operated with the...

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...

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...

Revision u/s 263 - The argument of the petitioner that the assessment order was not prejudicial to the interest of revenue and therefore the proceeding under Section 263...

Levy of penalty - mis-declaration of goods - unflavoured boiled supari - reduction of the penalty under section 112 by the Commissioner (Appeals) - according to Revenue...

Quick Updates: