Assistant Commissioner Of Income Tax & Ors. vs Velliappa Textiles Ltd. & Ors.

Authority: Supreme Court Date: 2003-09-16 AY: 1985-86 Section: 2(31), 276C, 277, 278, 278B, 279 Acts: Income Tax Act 1961, Criminal Procedure Code 1973 Result: Partly Citation: (2003) 184 CTR (SC) 193 : (2003) 263 ITR 550 (SC) : (2003) 132 TAXMAN 165 (SC) Justices: S. Rajendra Babu, B.N. Srikrishna & G.P. Mathur, JJ. Appeal No: Crl. Appeal No. 142 of 1994*
Whether a company (juristic person) can be prosecuted for offences under sections 276C and 277 of the Income Tax Act 1961 where imprisonment is mandatory punishment --- Held Yes; Whether principles of natural justice require opportunity of hearing before grant of sanction for prosecution under section 279 of the Income Tax Act 1961 --- Held No

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