Block Assessment - prosecution Proceedings- Offence Committed u/ ...

Court Rules Tax Dept. Can't Prosecute for Undisclosed Income in Block Assessment Period u/ss 276C(1) and 277.

March 24, 2023

Case Laws Income Tax HC

Block Assessment - prosecution Proceedings- Offence Committed u/ s 276C(1) and 277 r.w.s 278B - having decided the preliminary issue as regards there being no power vested with the Income Tax Department to launch a prosecution with regard to undisclosed income for block assessment for the period between 1.7.1995 to 1.1.1997, the necessary consequence would be quashment of the Complaints. - HC

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Block Assessment - prosecution Proceedings- Offence Committed u/ ...

Court Rules Tax Dept. Can't Prosecute for Undisclosed Income in Block Assessment Period u/ss 276C(1) and 277.

March 24, 2023

Case Laws Income Tax HC

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