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SANJAY KUMAR DWIVEDI
Pralay Pal – Appellant
Versus
State of Jharkhand – Respondent
JUDGMENT :
(Sanjay Kumar Dwivedi, J.) :
Heard Mr. Amit Kumar Das, learned counsel for the petitioner, Mr. Anurag Vijay, learned counsel for opposite party no.2 and Mr. Vishwanath Roy, learned counsel for the State.
2. This petition has been filed for quashing the entire criminal proceedings in connection with C/2 Case No.684 of 2016 including the order dated 30.05.2016, whereby, summon has been issued against the petitioner and also the order dated 15.07.2017, whereby, substance of accusation under Section 276(c)(1) of the INCOME TAX ACT , 1961 has been explained to the petitioner, pending in the court of the learned Special Judge (Economic Offence) cum Civil Judge (Sr. Div.)-II, Jamshedpur.
3. The complaint case was filed by opposite party no.2 alleging therein that the assessee (petitioner) filed returns of income for the Assessment Year 2011-12 on 31.07.2011 declaring a total income of Rs.18,83,940/-. The case of the petitioner was selected for scrutiny under Section Computer Assisted Scrutiny Selection (CASS). The assessment order under Section 143(3) of the Income Tax was passed by the learned Deputy Commissioner of Income Tax, Jamshedpur on 13.09.2013 determining the total inco
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 that willful concealment of income and failure to file income tax returns within the stipulated time constitute an offence under Section 276CC of t....
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 the significance of timely filing of the Return of Income, the consequences of wilful attempt to evade tax, penalty, and interest chargeable, and t....
The court established that an assessing officer's satisfaction of concealment of income during assessment suffices to initiate penalty proceedings under Section 271(1)(c), irrespective of whether spe....
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