Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Amina Khatoon (Mrs.) v. UOI (2022) 445 ITR 367/ 217 DTR 225/ 328 CTR 427 (Telangana)(HC)

S. 2(1)(a)(i) : Appellant-Delay in filing appeal condoned-Deemed to have been filed before expiry of limitation-Rejection of declaration was not valid. [Art. 226]

K. M. Mammen v. CIT (2022) 445 ITR 266 /215 DTR 37 / 139 taxmann.com 57 / 327 CTR 170(Mad.)(HC)

S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Commissioner-Compounding of offences —CBDT Circular issued in 2019-Assessee over 70 years-Discretion to compound offences-Paid tax, penalty and interest-Directed to consider the application for compounding the offence. [S. 119(1), 271(1)(c), 273A, 276C, 277, 279(2), Art. 226]

D. C. Patwari v. K. M. Mammen (2022) 445 ITR 254/ 215 DTR 25 (Mad.)(HC) Editorial: Decision of the single judge in K. M. Mammen v. D. C. Patwari (2022) 445 ITR 234 / 215 DTR 25/ 327 CTR 158 (Mad.)(HC) affirmed.

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Rejection of application for compounding of offences-Contempt proceedings-Directions Issued by Court in contempt petition-Court cannot issue directions traversing beyond its scope of jurisdiction-Liberty was granted to the assessee to file a fresh application for compounding of offences and put forth all his contentions. [S. 277, 279, Contempt of Courts Act, 1971, S. 11, 12, Art. 226]

K. M. Mammen v. D.C. Patwari, IRS (2022) 445 ITR 234 (Mad.)(HC) Editorial: Affirmed by Division Bench, D. C. Patwari, IRS v. K. M. Mammen (2022) 445 ITR 254 (Mad.)(HC)

S. 276C : Offences and prosecutions-Wilful attempt to evade tax Power of High Court to try offences committed-Direction to consider application for compounding of offence-Rejection of application for compounding of offence based on circular issued by Central-Contempt petition was dismissed-Directed to consider the application for compounding of offence according to new circular and provisions of section 279(1A of the Act. [S. 277, 279(IA), Code of Criminal Procedure, 1973, S. 482, Art. 215, 226, Contempt of Courts Act, 1971, S. 11, Art. 226]

K. M. Mammen v. Dy. CIT (2022)445 ITR 220 (Mad.)(HC)

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Limitation for filing Criminal Complaint-Concealment of income in Foreign Bank-Economic offence-No limitation prescribed-Economic Offences (Inapplicability of Limitation Act) Act, 1974-Evidentiary value of documents —Authenticity of documents would be decided by Trial Court-Powers of High Court-No power to review or alter order once signed-Clarification seeking dispensation with appearance of assessee in Trial Court-Assessee to seek remedy before Trial Court. [S. 131, 148, to quash 250(6) 273A, 276(1), 277,279(1A), Code of Criminal Procedure, 1973, S. 205, 362, 482 Economic Offences (Inapplicability of Limitation Act, 1974, Indian Evidence Act, 1872, S. 78(6)]

Income-Tax Department v. Jenious Clothing Pvt. Ltd. (2022) 445 ITR 210/ 212 DTR 196/ 326 CTR 356 (Karn.)(HC)

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Company-Principal Officer-Notice must be served on Principal Officer of company —Notice held to be not valid-Order of Trial Court set aside. [S. 2(35), Code of Criminal Procedure, 1973.S. 245]

Noorjahan (Mrs.) v. Dy. CIT (2022) 445 ITR 17 / 215 DTR 209/ 327 CTR 768 /287 Taxman 422 (Mad.)(HC) AMK Solutions Private Ltd. v. Dy. CIT (2022) 445 ITR 17// 215 DTR 209/ 327 CTR 768 / 287 Taxman 422 (Mad.)(HC)

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Presumption of culpable mental state-Delay in paying self assessment tax-Tax and interest paid before filing of complaint-Launching of prosecution malicious and in valid. [S. 140A, 276(2), 278E]

Noorjahan (Mrs.) v. Dy. CIT (2022) 445 ITR 17 / 215 DTR 209/ 327 CTR 768 /287 Taxman 422 (Mad.)(HC) AMK Solutions Private Ltd. v. Dy. CIT (2022) 445 ITR 17 / 215 DTR 209/ 327 CTR 768 / 287 Taxman 422 (Mad.)(HC)

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Presumption of culpable mental state-Delay in paying self assessment tax-Tax and interest paid before filing of complaint-Launching of prosecution malicious and in valid. [S. 140A, 276(2), 278E]

Aurolab Trust v. NFAC (2022) 445 ITR 645 (Mad.)(HC)

S. 271(1)(c) : Penalty-Concealment-Charitable trust-Denial of exemption-Show cause notice for issue of concealment penalty-Alternative remedy-Writ is not maintainable. [S. 11, 12, 12A, 274, Art. 226]

Gopalakrishnan Rajkumar v. PCIT (2022) 445 ITR 577/ 214 DTR 235 /330 CTR 659(Mad.)(HC) Gopalakrishnan Ravim v. PCIT (2022) 445 ITR 577/ 214 DTR 235/330 CTR 659 (Mad.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Abatement of proceedings-Settlement of Dispute-Revision proceedings initiated abate-Revision held to be not valid. [Direct Tax Vivad Se Vishwas Act, 2020, Art. 226]