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F: REFUND OF IGST UNDER EPCG LICENSE

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Alteration of charge - main charges for the offence u/s 276(C)(1) in...

Income Tax
24-11-2021

Alteration of charge - main charges for the offence u/s 276(C)(1) in connection with the very same Assessment Year for non payment of Tax - As stated supra, the Assessment Year is one and the same. Initial charge is for evasion of tax. Now, by way of alteration of charge, it is included to add evasion of payment of tax and hence, we do not find any error in the order passed by the Special Sessions Judge, in allowing the application. - HC

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