Back
G. K. ILANTHIRAIYAN
S. Arputharaj – Appellant
Versus
Deputy Commissioner of Income Tax, Coimbatore – Respondent
JUDGMENT
(Prayer in Crl.O.P.No.26151 of 2018 : Criminal Original Petition filed under Section 482 of Cr.P.C. praying to call for the entire records in pertaining to the private complaint proceedings in C.C.No.124 of 2018 pending on the file of the learned Judicial Magistrate No.III, Coimbatore and quash the same.)
1. Since, the issue involved in all these criminal original petitions are similar in nature, they are disposed of by way of this Common order.
2. These petitions have been filed seeking quashment of the private complaint proceedings made in C.C.Nos.124 to 136 of 2018 and 278 to 284 of 2018 pending on the file of the Judicial Magistrate No.III, Coimbatore.
3. The respondent filed a complaint under Section 200 of Cr.P.C., before the trial Court alleging that petitioner is an assessee and he is in the business of Real Estate, Motor Car Agency (Skoda), Construction and Finance. He is a Proprietor /Director of M/s. Arputharaj Associates, M/s. Millenium Motors, M/s. SGA Cars Pvt.Ltd., The search was conducted in the residence of the petitioner on 26.02.2015 as contemplated unde
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....
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 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 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 established that willful failure to file income tax returns within the prescribed time is a punishable offence under Section 276CC of the Income Tax Act, and that the existence of mens rea ....
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.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
