| COURT: | Madras High Court |
| CORAM: | P. N. Prakash J |
| SECTION(S): | 276C, 468 CrPC |
| GENRE: | Domestic Tax |
| CATCH WORDS: | prosecution |
| COUNSEL: | P. Ramesh Kumar |
| DATE: | December 14, 2018 (Date of pronouncement) |
| DATE: | February 27, 2019 (Date of publication) |
| AY: | |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 276C Prosecution: Prosecution should not be launched hurriedly by the Dept during the pendency of case before the ITAT. The law of limitation u/s 468 Cr.P.C. for criminal prosecution has been excluded by the Economic Offences (Inapplicability of Limitation) Act, 1974 & so there is no need for hasty action. Meaning of "wilful attempt to evade tax" explained (All imp judgements referred). | |
The very edifice on which the prosecution was launched against the accused, has crumbled like a pack of cards. There was no necessity for the Income Tax Department to have launched the prosecution hurriedly since the law of limitation under Section 468 Cr.P.C. for criminal prosecution has been excluded by the Economic Offences (Inapplicability of Limitation) Act, 1974. In fact, even in the complaint, the Income Tax Officer has stated that the accused has approached the Income Tax Appellate Tribunal. This shows that the Income Tax Officer was aware of the fact that the accused is agitating his case before the Income Tax Appellate Tribunal, which is the final fact-finding body
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