Offences punishable u/s 276C(2) and 277 - assessee paid at a ...
Income Tax
August 26, 2021
Offences punishable u/s 276C(2) and 277 - assessee paid at a lesser amount than actually shown in the counter file of the income tax challan enclosed along with returns and extra digit was prefixed to the amount actually paid. - Since it is not in dispute that the aggregate amount of tax interest and penalty involved in the present case is less than ₹ 10,000/- as per the CBDT circular and the relevant para as noted above, the initiation of prosecution against the petitioners is liable to be quashed. - HC
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