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 September 2023 Year 2023 This

Prosecution u/s 276C(1) - willful default of payment of tax - ...

Income Tax

September 2, 2023

Prosecution u/s 276C(1) - willful default of payment of tax - There is no doubt that penalty proceeding and prosecution can go simultaneously in the facts and circumstances of the cases, however, in the case in hand, the penalty proceeding has already been set aside in view of the appellate order. - Prosecution proceedings set aside - HC

View Source

 


 

You may also like:

  1. Offences u/s 276CC, 276C(1) and 276C(2) - Non-filing of ITR for Second PAN number - Now the prosecution has been launched on the premise that the petitioner has not even...

  2. Offence u/s 276C(2) - Default in payment of tax and payment of the tax in instalment - proof of mens rea - This Court is of the view that the prosecution in this case is...

  3. Continuation of prosecution proceedings when levy of penalty has been deleted - Offence u/s 276C (1), 277 and 278E of the Income Tax Act - Particularly the law point...

  4. Offence u/s 276C(2) r/w 278B - Wilful attempt to evade tax, etc - Conduct of the petitioners itself would indicate that it was a case of delayed payment of tax or...

  5. Prosecution Proceedings initiated u/s 276C - Bogus LTCG - guilty mind i.e., mens rea - willful evasion of tax on claims made under the head LTCG/Short Term Capital Loss...

  6. Offences punishable u/s 276C(1) r.w.s 201 and 204 of IPC - unaccounted financial transaction - until and unless it is determined that the unaccounted transactions...

  7. Offence u/s 276C(2) - non payment of self-assessment tax along with the return of income - even though tax payment delayed and made after coercive steps were taken, it...

  8. Quashing of prosecution u/s 276C and 277 - Penalty u/s 271(1)(c) deleted by CIT and confirmed by Tribunal - the prosecution cannot be sustained since the penalty after...

  9. Guilty of willful omission - in the normal course, there would be no reason for the selling dealer to doubt the declaration made by the purchasing dealer, in the Form ST-1 - HC

  10. Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful...

 

Quick Updates:Latest Updates