Held, dismissing the appeal of the Revenue the Court held that on the same facts the penalties under section 276C and 277 had been deleted. The assessee had also been acquitted by the trial court. The acquittal was justified.(AY.1980-81)
UOI v. Pusparani Khana (2024)469 ITR 608 / 151 taxmann.com 249 (Orissa)(HC)
S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Deletion of concealment penalty-Concealment-Acquittal by Trial Court-Presumption of innocence of accused-Appeal against acquittal is dismissed. [S.271(1)(c), 277]
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