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G. CHANDRASEKHARAN
S. J. Surya – Appellant
Versus
Deputy Commissioner of Income Tax, Central Circle II (4), Chennai – Respondent
JUDGMENT
(Common Prayer:- Criminal Original Petitions are filed under Section 482 of Code of Criminal Procedure, to call for the entire records in E.O.C.C.Nos.101, 102, 103, 104, 105 & 106 of 2015 on the file of Additional Chief Metropolitan Magistrate (E.O.I) Chennai, Alikulam Road and quash all further proceedings against the petitioner.)
1. Crl.O.P.Nos.29914, 29915, 29916, 29917, 29918 & 29919 of 2015 are filed to call for the entire records in E.O.C.C.Nos.101, 102, 103, 104, 105 & 106 of 2015 on the file of Additional Chief Metropolitan Magistrate (E.O.I) Chennai, Alikulam Road and quash the same.
2. Respondent filed these complaints against the petitioner for the violation of provisions under Income Tax Act, 1961, which are punishable under the Act. The allegations made in the complaint, in brief, are extracted here,
Complaint in E.O.C.C.No.101 of 2015:
Petitioner/accused is a cine actor and Director deriving income from remuneration for acting in movies and also directing movies. He ought to have filed his return of income for the assessment year 2002-2003 on or before 31.07.2002. However, he did not filed his return of income within the due date prescribed by the stat
The pendency of re-assessment proceedings and the setting aside of assessment orders by the Income Tax Appellate Tribunal do not bar the launch of criminal prosecution for violations under the Income....
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 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 main legal point established is that deliberate concealment of income and filing returns after significant delays can lead to prosecution under the Income Tax Act.
The main legal point established in the judgment is that once penalties are cancelled due to no concealment of income, the quashing of prosecution under Section 276CC of the Income Tax Act is automat....
The court emphasized that the initiation of prosecution under the Income Tax Act is dependent on the validity of the assessment order and penalty, which, when set aside, renders the prosecution unsus....
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 is that in cases of willful failure to furnish income tax return, the prosecution under section 276CC is not sustainable if the tax has been deposited and there are n....
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