This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Prosecution can be launched before Income Tax Assessment completion : HC
Case Law Details
- Case Name
- Rohit Kumar Nemchand Piparia Vs Deputy Director of Income Tax (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Rohit Kumar Vs Deputy Director of Income Tax (Madras High Court)
Conclusion: Prosecution proceedings were separate and distinct from the assessment or reassessment proceedings. There was no requirement under the Act that the assessment proceedings should be completed before launching prosecution. HC refused to quash prosecution for the compounding of offense under Section 276C(1) of Income Tax Act.
Held: Assessee submitted that the authority lodged complaint for the offence under Section 276C(1), alleging that during the course of the enquiry by the investigation wing it was noticed that in ...
