Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Alteration of charge - main charges for the offence u/s ...

Income Tax

November 24, 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

View Source

 


 

You may also like:

  1. Offences u/s 276 (c) (2) - belated filing of return - willful failure on the part of the petitioner for non payment of huge tax liability or not - Petitioner had paid...

  2. Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about...

  3. Charging of interest u/s 234B for non payment of advance tax - assessment framed u/s 147 - additions made towards unexplained - Liability of interest confirmed.

  4. Proceedings u/s 276-C (l)/276-D and 277 - Evasion of tax - on 26.09.2013 Show Cause Notice under Section 274 r/w 271 of the Act was issued against him and also that...

  5. Liability to pay interest u/s 234B - In the light of legal position as it existed for the relevant Assessment Years prior to insertion of proviso to Section 209(1) of...

  6. CIRP - Reimbursement of Compounding fees - Who is responsible for offence or compounding of offence under the Income Tax Act which was committed much before the...

  7. CENVAT Credit - input services - construction services - alteration and extension of railway track - locomotive engine servicing charges - to be treated as used in the...

  8. Offence u/s 276(c)(2) - accused has not paid the huge tax liability at the time of filing the return of income for the FY 2012-13 - Petitioner had paid the entire tax...

  9. Offence u/s 276-C - failure to pay tax to the credit of the Central Government under Chapter XVIIB - charges framed against the petitioners - the trial Court does not...

  10. Dishonor of Cheque - material alteration in the cheque without any authentication thereto by the drawer of the cheque - acquittal of the accused - Section 87 of the N.I....

 

Quick Updates:Latest Updates