S. 276C : Offences and prosecutions-Willful attempt to evade tax-Long term capital gains-Search-Long term capital gains-Revised return-Delayed payment of tax-Order of High Court quashing the prosecution proceedings were affirmed-SLP of revenue was dismissed. [S. 45, 132(4), 139, Code of Criminal Procedure, 1973, 482, Art. 136]
Income-tax Department v. Kum Kum Bagaria (2025) 303 Taxman 183 (SC) Income-tax Department v. Bioworth India (P.) Ltd. (2025) 303 Taxman 518 (SC) Editorial : Aunurag Bagaria v. Income-tax Department(2024) 158 taxmann.com 546 (Karn)(HC)