Delhi HC Upholds Prosecution in ₹348 Crore Tax Evasion Case

Saumya Chaurasia Vs Union of India & Others (Delhi High Court) HC Upholds prosecution in Rs. 348 cr evasion case, rejects constitutional challenge to CBDT Circular The Delhi High Court dismissed the petition filed by Saumya Chaurasia challenging sanction notices issued under Section 279(1) authorising her prosecution for alleged wilful tax evasion exceeding ₹348 crore across multiple assessment years, and her constitutional challenge to CBDT Circular No. 5/2020. The Court upheld the competence of the Principal Commissioner of Income Tax to grant sanction, noting that CBDT Circular No. 24...