Anil Kumar Sinha vs The Union Of India Another

Authority: High Court Date: 2011-03-04 Section: 147 Acts: Income Tax Act 1961, Indian Penal Code 1860 Result: Revenue Citation: (2013) 84 CCH 231 PatHC (2013) 352 ITR 170 (Patna) : (2013) 261 CTR (Patna) 89 : (2013) 89 DTR (Pat) Justices: SHIVAJI P","EY, J. Appeal No: Criminal Miscellaneous No. 17189 of 2011, 17801 of 2011, 17842 of 2011, 178
Whether prosecution under Section 276CC of the Income Tax Act is permissible when the Settlement Commission has granted immunity from penalty --- Held No; Whether the complaint petition must disclose the amount of tax evasion for prosecution under Section 276CC --- Held No; Whether prosecution requires the tax payable to exceed Rs. 3,000/- in cases of failure to file returns after search --- Held No

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart