IN THE HIGH COURT OF KERALA AT ERNAKULAM
G.GIRISH, J
SHAMMEM MAJEED – Appellant
Versus
STATE OF KERALA – Respondent
Understood. Please provide the legal document content (inside
| Table of Content |
|---|
| 1. overview of criminal prosecutions for tax evasion. (Para 1 , 2) |
| 2. contention regarding misreporting vs. evasion. (Para 3 , 4) |
| 3. court's stance on applicability of tax evasion allegations. (Para 5 , 6) |
| 4. petitions dismissed; no grounds for interference. (Para 7) |
ORDER
2. The allegation against the petitioner is that she, a Paediatrician by profession, and operating medical shops by name M/s.Pallimukku Sevana Medicines as a proprietary concern, had substantially concealed her income while filing returns under Section 139 of the I.T Act for the respective assessment years mentioned in the individual cases and thereby resorted to tax evasion. The petitioner is further alleged to have made false statements in the original returns of income filed for the Assessment Years 2008-2009 to 2013-2014. It is stated that the offence came to light pursuant to a search and seizure under Section 132 of the I.T Act conducted on 18.12.2013 in M/s.Sevana Group of Medical Stores and the residential premises of the petitioner. After the issuance of notices under Section 153A /142(1) of the I.T Act, the petitioner filed returns of income under Section 153A of the I.T Act, for the respecti
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