Ashish Agarwal v. Income -tax department (2022) The Chamber’s Journal – September – P. 126( Raj )(HC)

S. 276CC : Offences and prosecutions – Failure to furnish return of income – Trail Court in 81 cases took cognizance of tax evasion due to failure to file return – High Court quashed the Trail Court order and directed to pass a speaking order . [ S. 153A, 279, Code of Criminal Procedure S 397, 482 ]

There was delay of 72 days in filing of return . The Revenue launched the prosecution .  Trial court had taken congnizance of offence u/s 276 CC on a prima facie  finding that a case was made against  the assessee .   The assessee moved High Court to quash and stay of the proceedings .   High Court quashed the Trail Court order and directed to pass a speaking order . The Court also observed that  the assesse’s shall be free to challenge order granting prosecution  sanction in accordance with law , if so advised.   (S.B .C Misc /Pet ) No. 3106 /2022 dt 4 -8 -2022 )

 

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