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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Immunity from prosecution u/s 245H (1A) - petitioner was going ...


High Court Grants Immunity from Prosecution Under Income Tax Act Section 245H (1A) Amidst Family Litigation and Health Issues.

March 14, 2020

Case Laws     Income Tax     HC

Immunity from prosecution u/s 245H (1A) - petitioner was going through mental and personal stress and had been engaged in litigation with family members, also contributing to health issues. That apart, the entire amount of tax and interest has been remitted even during the pendency of the writ petition before this Court, which places this petitioner on a better pedestal than the petitioner before the Supreme Court, who remitted the amounts only at the stage when the matter had travelled to, and was pending before the Supreme Court. - Immunity granted - HC

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