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Income Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Offence u/s 276­CC r.w.s 278­E - Prosecution proceedings against ...

Income Tax

June 17, 2023

Offence u/s 276­CC r.w.s 278­E - Prosecution proceedings against the company and its directors - Failure to file to ITR - Section 276­CC of the Act prescribes rigorous imprisonment up to seven years and minimum punishment of six months. However, considering the circumstances of the case and request of the accused and their advocate, a minimum punishment will suffice the purpose. Therefore, the accused are liable for said minimum punishment along with fine. - DSC

 

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