HC explains Law related to Arrest for Income Tax Default

M A Zahid Vs ACIT (Karnataka High Court)

In this case First and foremost the petitioner is not accused of committing any non-bailable offence so as to invoke the jurisdiction under section 438 of Cr.P.C. Secondly, the apprehension expressed by the petitioner is also without any basis. As could be seen from the above Rules, the proceedings are initiated against the petitioner for recovery of the tax dues with the issuance of show cause notice as contemplated in Rule 73 of the Second Schedule. Rule 73 specifically provides tha

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