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...course of today.2. This Petition challenges the order dated 9 August 2019 passed by the respondent No. 2-Deputy Commissioner of Income Tax sanctioning prosecution under ...time. Mr. Mohanty further informs us that pursuant to the sanction on 9 August 2019 under Section 279 of the Act, no prosecution has yet been launched. Mr. Mohanty seeks time to take instructions ...[2004] 135 taxman 461 (SC) and the decision of the Bombay High Court in SBI DFHI Ltd. v. ACIT 2(1)2 Mumbai, in Income Tax Appeal No. 157 ...
...being Moin Akhtar Quereshi. The criminal complaint was filed, inter alia, on the strength of sanction for prosecution under Section 279 of Income Tax Act, 1961 ac...under Section 245-H of Income Tax Act, 1961 granting immunity - temporary or otherwise - from prosecution to the petitioner in relation to the case in question. It was also conceded that ...instructions. While the acts of commission constituting offences punishable under Sections 277 (i) of Income Tax Act, 1961 and under Sections 181, 177, 193, 196, 120-B read with ...
...in verification etc. and Section 278-B deals with the offences by companies.16. Four complaints were filed by the Assistant Commissioner of Income Tax, Central Circle III(1) against...:(a) Whether a penalty imposed under Section 271(1)(c) of the Income Tax Act and prosecution under Section 276-C of the ...entire prosecution in view of a conclusive finding of the Income Tax Tribunal that there is no concealment of income becomes devoid of jurisdiction and under ...
..., the same was not done. Finally, the petitioner made a formal application dated 20th June 2006 to the Chief Commissioner of Income Tax, praying for compounding of the prosecution under ...section 276CC and 276B of the Income Tax Act, 1961. The petition arises in following factual background.... With respect to such returns, besides tax demands, prosecutions were also instituted by filing criminal cases as well as instituting proceedings for penalty under the provisions of the Income Tax ...
...Md. Nizamuddin, J.:— The Court : Heard Mr. Khaitan, learned senior advocate appearing for the petitioner and Mr. Dutt, learned advocate representing the respondent Income Tax Authority.2. By this writ...been taken nor the approval order of prosecution has been provided to the petitioner.3. Mr. Dutt, learned advocate appearing for the respondent could not satisfy with any cogent reason...as to why opportunity of personal hearing to the petitioner as per the petitioner's aforesaid request could not be considered and he submits that so far as order of approval for prosecution is...
...Md. Nizamuddin, J.:— The Court : Heard Mr. Khaitan, learned senior advocate appearing for the petitioner and Mr. Dutt, learned advocate representing the respondent Income Tax Authority.2. By this writ...been taken nor the approval order of prosecution has been provided to the petitioner.3. Mr. Dutt, learned advocate appearing for the respondent could not satisfy with any cogent reason...as to why opportunity of personal hearing to the petitioner as per the petitioner's aforesaid request could not be considered and he submits that so far as order of approval for prosecution is...
...Md. Nizamuddin, J.:— The Court : Heard Mr. Khaitan, learned senior advocate appearing for the petitioner and Mr. Dutt, learned advocate representing the respondent Income Tax Authority.2. By this writ...been taken nor the approval order of prosecution has been provided to the petitioner.3. Mr. Dutt, learned advocate appearing for the respondent could not satisfy with any cogent reason...as to why opportunity of personal hearing to the petitioner as per the petitioner's aforesaid request could not be considered and he submits that so far as order of approval for prosecution is...
...Md. Nizamuddin, J.:— The Court : Heard Mr. Khaitan, learned senior advocate appearing for the petitioner and Mr. Dutt, learned advocate representing the respondent Income Tax Authority.2. By this writ...been taken nor the approval order of prosecution has been provided to the petitioner.3. Mr. Dutt, learned advocate appearing for the respondent could not satisfy with any cogent reason...as to why opportunity of personal hearing to the petitioner as per the petitioner's aforesaid request could not be considered and he submits that so far as order of approval for prosecution is...
...had conspired together with a common intention to falsify the accounts and had submitted false accounts to the Income-tax Department and thereby got favourable orders for lesser tax and thereby avoided the proper ...Commissioner of Income-tax under section 279 of the Act.5. The prosecution has examined P. Ws.-1 to 5 and marked exhibits P-1 to P-26 and the accused have...1, 1982, for the year 1981–82 showing that the taxable income was Rs. 21,340 and accordingly paid the income-tax under section 143(1) of the Act. It is the case of the ...
...the sum of Rs. 82,000 which is added as undisclosed income of the petitioners. Learned counsel for the petitioner, on the other hand, has referred to the authorisation under ...commission of offence under sections 276C and 277 of the Income-tax Act, 1961.5. The quashing of the complaint has been sought mainly on the ground that the complaint petit...section 276C or 277 of the Income-tax Act, 1961.8. In the result, the revision is allowed and the proceeding in Case No. 316(C) of 1992 pending in the court of the Chief Ju...
...section 279(1) of the Income Tax Act and on the ground that if the proceedings for imposing penalty would have been initiated by the Income Tax Departm....6.00 Heard Ms. Anushriee Kapadia, learned advocate appearing on behalf of the respondents - Income Tax Department and considered the impugned complaint as well as the pleadings pleaded by the petitioners in ...authority as required under section 279(1) of the Income Tax Act (Page No. 73). Therefore, it is submitted that as such there is compliance of ...
...Section 156 of the Income Tax Act. Being aggrieved of the assessment, the petitioners moved the third respondent/...initiated under Section 276 CC of the Income Tax Act. It is stated that the petitioners have submitted a detailed...against the petitioners under different provisions of the Income Tax Act. Notice was also issued under...
...decided in that case was that the offences under section 120B, 420, 109, 34 and 37 of the Indian Penal Code do not require any sanction either under section 195 or any other prov...amended provision of section 279(1) of the Income Tax Act which came into force with effect from 1.4.89 From a careful reading of the amended ...sections of the Income Tax Act previous sanction is required from the Chief Commissioner or Director General or the Commissioner ...
...penalty as envisaged in Section 271F of IT Act (for failure to furnish return of income) was imposed by the assessing authority i.e. the Deputy Commissioner of Income Tax (DCIT)....leading to the criminal prosecution by issuing show cause notice under Section 279 (1) of IT Act on 16.07.2014 and by sanctioning the prosecution under ...Income Tax Act, 1961 (for short IT Act) read with Section 278 B of IT Act. By the impugned order, the ACMM took cognizance and issued process against the petitioners, they includ...
...the petitioner on the merits, the authority found that under the provisions of the Income-tax Act, compounding is not perm...Income-tax act deals with the prosecution of a person, at the instance of the Chief Commissioner or the Commissioner of Income-tax. As per ...petitioner had filed an application under section 230A(1) of the Income-tax Act, 1961, on May 12, 1983, for issue of a certificate in her favour for settling th...
...Principal Commissioner of Income Tax, Jamshedpur, thereafter issued another show cause letter as to why the sanction under Section 279(1) of Income Tax Act, 196...Limited and its aforesaid Directors had willfully and deliberately attempted to evade the tax liability. Thus, the accused made themselves liable to be prosecuted under Section 276C (2) read with Section 278B ..., Kolkata-700 069. The assessment in this case was completed under Section 143(3) of the Income Tax Act, 1961 on 11.03.2015, determining the total income at Rs. 7,98,52,1...
...by the respondents under Section 482 CrPC was allowed and the criminal complaint filed against them under Sections 276-C, 277 and 278 read with Section 278-B of the Income Tax ...juristic person, it is not liable for criminal prosecution. The second plea was that the sanction granted by the Commissioner, Income Tax, under Section 279 of the Act was invali...limited company which, along with its Managing Director, was sought to be prosecuted under Sections 276-C, 277 and 278 read with Section 278-B of the Income Tax Act (hereinafter referred to as “th...
...sought a writ of certiorari to quash a show-cause notice dated 09.02.2015 under sections 276C(1)/277 of the Income Tax Act, 1961 (for short ‘the Act’) for initiating prosecution ...directions compelling the Commissioner of Income Tax to launch prosecution.5. Section 279 of the Act reads as under:“279. ...proceeding has been taken against any person under sub-section (1), any statement made or account or other document produced by such person before any of the income tax authorities specified in...
..., Patna, alleging therein that the accused has evaded income tax, interest and penalty for the period 1993-94 and has, thus, committed offences which are liable to prosecution under ...cognizance of the offence under Section(s) 276 C(1) and 276 C(2) of the Income Tax Act, 1961. 3. Petitioner-accused was partner of M/...exercise of powers under Section 127 of the Act. Learned Deputy Commissioner of Income Tax, Special Range-IV, Patna, issued notice to the accused under Section ...
...therein that the accused has evaded income tax, interest and penalty for the period 1993-94 and has, thus, committed offences which are liable to prosecution under Section(s) 276 C(1) and...offence under Section(s) 276 C(1) and 276 C(2) of the Income Tax Act, 1961.3. Petitioner-accused was partner of M/s Mallick enterprises up to 31.10.1991 and thereafter h...prescribed form 3 CD as required under Section 44 AB of the Income Tax Act disclosing a total income ...