In the course of\u00a0 search, certain incriminating documents were found and seized.\u00a0 The return of income was filed and the assessment with certain additions were completed u\/s 153A and accordingly demand of tax, interest, etc. was raised.\u00a0 The Revenue simultaneously initiated the prosecution u\/s 200 and 190(1)(1) of Cr.PC for the offense u\/s 276C(2) r.w.s. 153A and also initiated the prosecution for the offences u\/s 276CC.\u00a0 The Court found that the entire prosecution initiated is in pursuance to the order of assessment and penalty u\/s 143(3) r.w.s. 153A and when the order of assessment itself is set aside, the initiation of prosecution cannot be sustained till the fresh assessment order passed.\u00a0 The complaints quashed. (AY. 2009-10 too 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 276CC: Offence and prosecution-Failure to furnish return of income-Assessment order and penalty order is set aside-The criminal proceedings pending against the assessee were liable to be quashed. [S.132, 139, 153A 271F,,276(2), 27C(1),Code of Criminal Procedure 1973, S 190(1)(1), 200] <\/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-42584","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b4Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42584","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=42584"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42584\/revisions"}],"predecessor-version":[{"id":42585,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42584\/revisions\/42585"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}