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    Proceedings u/s 276-C (l)/276-D and 277 - Evasion of tax - on...

    Legal Proceedings for Tax Evasion u/ss 276-C(1), 276-D, and 277; Penalty Imposed for Non-Compliance With Section 142(1) Notice.

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    Income TaxDecember 19, 2022Case LawsHC

    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 penalty under Section 271 (1) (b) of the Act for non-compliance of notice under Section 142(1) was also levied vide order dated 26.09.2013. It is only thereafter that the petitioner has chosen to file revised income tax return and by doing so, he cannot evade the judicial process of law for not disclosing his correct income and foreign account since the year 1991. - HC

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