The references to Sec. 230(1A) and tax compliance relate to summons and notices for individuals, emphasizing the importance of presence and compliance but do not directly connect to Sec. 411 IPC or its discharge procedures Preetha Krishna vs Assistant Director of Income Tax - Madras, PREETHA Krishna vs THE Assistant Commissioner of Income tax - Madras.
Analysis and Conclusion:
The provisions of Sec. 82 are mandatory and are to be construed strictly. Sec. 82 requires chat the court must, in the first instance, issue a warrant and it must put down its reasons for believing that the accused is absconding or concealing himself...." ... The words "has absconded or is concealing himself so that such warrant cannot be executed" in Sec. 82 of the Code are significant. Every person who is not immediately available cannot be characterised as an absconder. ... (Pt.) dated 22nd February, 2021 has issued detailed guidelines....
The provisions of Sec. 82 are mandatory and are to be construed strictly. Sec. 82 requires chat the court must, in the first instance, issue a warrant and it must put down its reasons for believing that the accused is absconding or concealing himself...." ... The words "has absconded or is concealing himself so that such warrant cannot be executed" in Sec. 82 of the Code are significant. Every person who is not immediately available cannot be characterised as an absconder. ... Guidelines for Warrants of Arrest at Trial Stage 41....
Principal Chief Commissioner of Income-Tax [411 ITR 49], particularly the paragraph extracted below: 223. ... 15) Hence, in view of the above your presence in India is inevitable, look out notice u/sec.230(1A) of the . ... All the Ministries, their attached and subordinate offices, public sector undertakings, ordnance factories, Directorate-General of Supplies and Disposals and Central Public Works Department strictly ensure that those who fail to discharge their tax obligations do not get any patronage from them.
respect of an Indian citizen is required to be made to Department strictly ensure that those who fail to discharge ... hcservices.ecourts.gov.in/hcservices/ 15) Hence, in view of the above your presence in India Summons u/s sec
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