This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Pendency of Income Tax adjudication proceeding is not bar to proceed with prosecution
Case Law Details
- Case Name
- R.Revathy Vs ACIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
R.Revathy Vs ACIT (Madras High Court)
Introduction: The Madras High Court, in the case of R. Revathy vs ACIT, addressed the issue of whether the pendency of income tax adjudication proceedings is a bar to initiating prosecution. The petitioner sought to quash a complaint under Sections 276C(1) & 277 of the Income Tax Act, relating to the assessment year 2012-2013. This analysis delves into the judgment, considering legal principles and implications.
Background: The petitioner, an income tax assessee, faced a complaint for alleged offenses under the Income Tax Act. A search...
