Case Law Details
Case Name : Vinayagam Sabarisanthanakrishnan Vs ACIT (Madras High Court)
Related Assessment Year : 2013-14
Courts :
All High Courts Madras High Court
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Vinayagam Sabarisanthanakrishnan Vs ACIT (Madras High Court)
In a recent case, Vinayagam Sabarisanthanakrishnan v. ACIT, heard before the Madras High Court, a petitioner sought to quash proceedings initiated against him under Section 276CC of the Income Tax Act, 1961. The petitioner argued against the wilfulness of his failure to furnish returns for the Assessment Year 2014-2015, while the Income Tax department maintained the deliberate nature of the offense. This case highlights the critical legal considerations surrounding
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