Case Law Details
Case Name : Rohit Kumar Nemchand Piparia Vs Deputy Director of Income Tax (Madras High Court)
Appeal Number : CRL.O.P.No.3891 of 2020 and Crl.M.P.Nos.2232 & 2233 of 2020
Date of Judgement/Order : 28.10/2020
Related Assessment Year : 2008-09
Courts :
All High Courts Madras High Court
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Rohit Kumar Vs Deputy Director of Income Tax (Madras High Court)
Conclusion: Prosecution proceedings were separate and distinct from the assessment or reassessment proceedings. There was no requirement under the Act that the assessment proceedings should be com
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