{"id":31383,"date":"2022-12-16T12:59:42","date_gmt":"2022-12-16T07:29:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-m-j-housing-v-acit-2022-448-itr-165-mad-hc\/"},"modified":"2022-12-16T12:59:42","modified_gmt":"2022-12-16T07:29:42","slug":"s-m-j-housing-v-acit-2022-448-itr-165-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-m-j-housing-v-acit-2022-448-itr-165-mad-hc\/","title":{"rendered":"S. M. J. Housing v. ACIT (2022) 448 ITR 165 (Mad.)(HC)"},"content":{"rendered":"<p>On the basis of the order of the Appellate Tribunal a complaint had been lodged before the competent Magistrate Court which had been taken congizance. On appeal High Court quashed the penalty order. The assessee moved Criminal petition to quash the prosecution proceedings. Allowing the criminal petition, the Court held that since the penalty confirmed by the Tribunal for the assessment year 2005-06 had been set aside by the court, on facts the criminal proceedings pending on the file of the Additional Chief Metropolitan Magistrate against the assessee which was lodged for alleged offences under sections\u00a0276CC,\u00a0276C(1)\u00a0and\u00a0276C(2)\u00a0of the\u00a0Income-tax Act, 1961\u00a0were liable to be quashed. (AY.2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Search and seizure-Penalty affirmed by Tribunal-Order of  Tribunal set aside by Court-Criminal prosecution quashed [S. 132, 271(1)(c), 276C(1), 276C(2), 276CC]  <\/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-31383","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8ab","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31383","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=31383"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31383\/revisions"}],"predecessor-version":[{"id":31384,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31383\/revisions\/31384"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}