CA/ Advocates should not be arrested merely for filing Tax return(s)

Akhil Krishan Maggu & Anr. Vs Deputy Director (Punjab and Haryana High Court) The persons who are having established manufacturing units and paying good amount of direct or indirect taxes; persons against whom there is no documentary or otherwise concrete evidences to establish direct involvement in the evasion of huge amounts of tax, should not be arrested prior to determination of liability and imposition of penalty. Similarly, arrest of Chartered Accountant or Advocates who had filed returns or otherwise assisted in business but are not beneficiary or part of fraud merely on the basis o...