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Section 276C Prosecution Quashed After Section 271(1)(c) Penalty Deletion: Madras HC
Case Law Details
- Case Name
- C.S. Projects India Private Limited Vs ITO (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
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C.S. Projects India Private Limited Vs ITO (Madras High Court)
Material Facts: The petitioners, who were facing trial in C.C. No. 2958 of 2025 for an offence under Section 276C(1) of the Income-tax Act, 1961, filed a petition seeking quashing of the criminal proceedings.
For Assessment Year 2012-13, the first petitioner filed its income tax return on 24.05.2013 declaring a total income of ₹29,88,480. Following scrutiny, the Assessing Officer completed the assessment under Section 143(3) by order dated 31.03.2015, determining total income at ₹80,04,299. The assessment included additions of...
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