Revised Returns U/s 153A Don’t Bar Tax Evasion Prosecution – Kerala HC Upholds Case U/s 276C(1) & 277

Shammem Majeed Vs State of Kerala (Kerala High Court) Prosecution for Tax Evasion Maintainable Despite Filing Revised Returns u/s 153A – Kerala HC Refuses to Quash Proceedings u/s 276C(1) & 277 The petitioner, a medical practitioner operating a proprietary medical store, challenged criminal prosecution initiated by the Income Tax Department for alleged offences u/s 276C(1) (wilful attempt to evade tax) & 277 (false statement in verification) of the Income-tax Act. The prosecution arose after a search u/s 132 in 2013 which revealed suppression of income. Pursuant to notices u/s 153A, ...