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IN THE HIGH COURT OF DELHI AT NEW DELHI
NEENA BANSAL KRISHNA
Anurag Dalmia – Appellant
Versus
Income Tax Office – Respondent
| Table of Content |
|---|
| 1. quashing of complaints if foundational assessment is invalid (Para 1 , 2 , 3 , 4 , 6 , 22) |
| 2. requisite conditions for tax evasion charges (Para 5 , 11 , 12 , 28 , 30 , 36 , 46) |
| 3. assessment orders and their impact on criminal proceedings (Para 19 , 20 , 23 , 29) |
| 4. judicial discretion in criminal proceedings (Para 25 , 26 , 32 , 34) |
| 5. evidence requirement for prosecution under it act (Para 54 , 62 , 63 , 100) |
| 6. consent waiver form and implications of non-filing (Para 76 , 77 , 78 , 80) |
JUDGMENT :
NEENA BANSAL KRISHNA, J.
1. These two petitions have been filed under Section 482 and Section 483 of the Code of Criminal Procedure, 1973 (hereinafter referred to as the "Cr.P.C"), read with Article 227 of the Constitution of India, seeking quashing of the Criminal Complaints No. 536622/2016 (old Complaint Case No. 177/4/16) and Complaint No. 517460/2016 (old Complaint Case No. 179/4/16), initiated against the Petitioner under Sections 276C(1)(i), 276 (D) and 277(1) Income Tax Act, before the Court of the ACMM, Delhi.
2. The main ground for seeking quashing is that the Assessment Order dated 23.03.2015 which was the very foundation of the Criminal Complaints, has been set asi
Criminal prosecution requires credible evidence; unauthenticated foreign documents are insufficient to establish a prima facie case of tax evasion under the Income Tax Act.
An annulled penalty under the Income Tax Act negates the foundation for criminal prosecution for concealment unless reversed, thus quashing ongoing prosecution.
The main legal point established in the judgment is the significance of timely filing of the Return of Income, the consequences of wilful attempt to evade tax, penalty, and interest chargeable, and t....
object of launching criminal prosecution for wilful default in complying with the provisions of the Income Tax Act is to prevent evasion of tax
The court upheld the validity of the prosecution's sanction and found the complaints valid, confirming that pending assessments do not impede criminal complaints under tax evasion laws.
The main legal point established is that the failure to remit tax, without evidence of a wilful attempt to evade tax, does not constitute an offence under Section 276 C (2) of the Income Tax Act.
The main legal point established in the judgment is that non-compliance with a notice issued under Section 142(1) of the Income Tax Act, 1961, and refusal to fill a consent form can justify the impos....
The court established that there was no power vested with the Income Tax Department to launch a prosecution for undisclosed income for the block assessment period between 1.7.1995 to 1.1.1997, as per....
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