{"id":29954,"date":"2022-09-29T12:38:05","date_gmt":"2022-09-29T07:08:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashish-agarwal-v-income-tax-department-2022-the-chambers-journal-september-p-126-raj-hc\/"},"modified":"2022-12-16T12:59:39","modified_gmt":"2022-12-16T07:29:39","slug":"ashish-agarwal-v-income-tax-department-2022-the-chambers-journal-september-p-126-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashish-agarwal-v-income-tax-department-2022-the-chambers-journal-september-p-126-raj-hc\/","title":{"rendered":"Ashish Agarwal v. Income -tax department (2022) 143 taxmann.com 322  ( Raj )(HC)"},"content":{"rendered":"<p>There was delay of 72 days in filing of return . The Revenue launched the prosecution .\u00a0 Trial court had taken congnizance of offence u\/s 276 CC on a prima facie\u00a0 finding that a case was made against\u00a0 the assessee .\u00a0\u00a0 The assessee moved High Court to quash and stay of the proceedings .\u00a0 \u00a0High Court quashed the Trail Court order and directed to pass a speaking order . The Court also observed that\u00a0 the assesse\u2019s shall be free to challenge order granting prosecution\u00a0 sanction in accordance with law , if so advised.\u00a0\u00a0 (S.B .C Misc \/Pet ) No. 3106 \/2022 dt 4 -8 -2022 )<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276CC : Offences and prosecutions &#8211; Failure to furnish return of income &#8211;   Trail Court in 81 cases took cognizance of tax evasion due to failure to file return \u2013 High Court quashed the Trail Court order and directed to pass a speaking order . [ S. 153A, 279, Code of Criminal Procedure  S 397,  482 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-29954","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7N8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29954"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29954\/revisions"}],"predecessor-version":[{"id":31382,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29954\/revisions\/31382"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}