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Revised Returns U/s 153A Don’t Bar Tax Evasion Prosecution – Kerala HC Upholds Case U/s 276C(1) & 277
Case Law Details
- Case Name
- Shammem Majeed Vs State of Kerala (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Shammem Majeed Vs State of Kerala (Kerala High Court)
Prosecution for Tax Evasion Maintainable Despite Filing Revised Returns u/s 153A – Kerala HC Refuses to Quash Proceedings u/s 276C(1) & 277
The petitioner, a medical practitioner operating a proprietary medical store, challenged criminal prosecution initiated by the Income Tax Department for alleged offences u/s 276C(1) (wilful attempt to evade tax) & 277 (false statement in verification) of the Income-tax Act. The prosecution arose after a search u/s 132 in 2013 which revealed suppression of income. Pursuant to notices u/s 153A, ...
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