Prosecution Stay Granted Over Alleged Income Tax Evasion Due to Jurisdictional Challenge

Miraj Digvijay Shah Vs PCIT (Calcutta High Court)

The Calcutta High Court heard a writ petition challenging a show cause notice dated 11th May 2023 and a subsequent sanction order dated 12th June 2023 under Section 279(1) of the Income Tax Act, 1961. The notices relate to alleged offences under Sections 276C(1), 277, and 277A of the Act for the assessment year 2017-18. The petitioner contended that the show cause notice and sanction order were issued without jurisdiction, in violation of relevant CBDT circulars, and contrary to principles of natural justice.

The petitioner�

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