Offences u/s 276 C(2) - non filing of ITR and failure to pay tax ...

High Court Rules Prosecution for Non-Filing of Tax Returns Invalid After Petitioner Clears Outstanding Dues u/s 276C(2.

November 10, 2020

Case Laws Income Tax HC

Offences u/s 276 C(2) - non filing of ITR and failure to pay tax dues - It is admitted in the counter affidavit itself that the petitioner have since cleared the dues and as on date no tax dues are payable in respect of the aforesaid financial years. Inasmuch as the tax has been subsequently paid, I am of the view that continuance of the impugned prosecution would only amount to an abuse of legal process. - HC

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Offences u/s 276 C(2) - non filing of ITR and failure to pay tax ...

High Court Rules Prosecution for Non-Filing of Tax Returns Invalid After Petitioner Clears Outstanding Dues u/s 276C(2.

November 10, 2020

Case Laws Income Tax HC

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