Case Law Details
Case Name : R. P. Darrmalingam Vs ACIT (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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R. P. Darrmalingam Vs ACIT (Supreme Court of India)
In the case of R. P. Darrmalingam vs. ACIT, the Supreme Court of India quashed criminal proceedings initiated under Section 276CC of the Income Tax Act, 1961. The proceedings stemmed from the appellant’s delayed filing of a revised income tax return, which was attributed to the seizure of records. The penalty proceedings under the IT Act were subsequently dropped, and a refund was ordered in the appellant’s favor, raising questions about the necessity of continuing the criminal case.
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