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Criminal Case Quashed as Former Director Had Resigned Before ITR Filing Default
Case Law Details
- Case Name
- Gautham Vasudev Menon Vs ACIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Gautham Vasudev Menon Vs ACIT (Madras High Court)
Former Director Not Liable for Company’s Tax Return Default After Prior Resignation; Income Tax Prosecution Set Aside Because Petitioner Was Not Director During Relevant Year; Criminal Proceedings Quashed Because ROC Records Confirmed Director’s Resignation; Former Company Director Gets Relief Because He Was Not in Charge During Alleged Offence Period.
The Madras High Court considered a Criminal Original Petition seeking to quash proceedings in E.O.C. No.24 of 2019 pending before the Additional Chief Metropolitan Magistrate...
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