Initiation of Criminal Proceedings by suppressing facts by I-T Dept is abuse of power

Mrs. Noorjahan Vs DCIT (Madras High Court)

In the instant case, the Principal Commissioner of Income Tax, who has accorded sanction on 14/03/2019 has not considered the payment of tax with interest by the assessee on 15/02/2018. The proceedings granting sanction to prosecute was contrary to the facts, says, “it is seen from the AIMS that Self- Assessment amount of Rs.6,85,462/- is unpaid”. Further, the Principal Commissioner has conspicuously omitted to record the fact of payment of the tax with interest except to record that, the tax was not paid w

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