{"id":561,"date":"2018-04-30T10:06:19","date_gmt":"2018-04-30T10:06:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/malti-mishra-smt-v-state-of-uttar-pradesh-2018-401-itr-327-all-hc\/"},"modified":"2018-04-30T10:06:19","modified_gmt":"2018-04-30T10:06:19","slug":"malti-mishra-smt-v-state-of-uttar-pradesh-2018-401-itr-327-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/malti-mishra-smt-v-state-of-uttar-pradesh-2018-401-itr-327-all-hc\/","title":{"rendered":"Malti Mishra  (Smt.)   v. State Of Uttar Pradesh.  (2018)  401 ITR 327 (All) (HC)"},"content":{"rendered":"<p>Allowing the appeal the Court held that  the  basis for initiating proceedings under the Income-tax laws by imposing penalty and on the criminal side by lodging a criminal complaint is the same. The levy of penalties and prosecution under S. 276C are simultaneous. Hence, once the penalties are cancelled on the ground that there is no concealment, the quashing of prosecution under S.276C is automatic.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276C : Offences and prosecutions &#8211; Wilful attempt to evade tax  Order of penalty was  set aside on ground  there was no concealment of income \u2014 Prosecution was liable to  be  quashed. [ S. 271(1) (c ) ]<\/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":[1],"tags":[],"class_list":["post-561","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-93","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/561","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=561"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/561\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}