{"id":57821,"date":"2026-01-01T14:43:43","date_gmt":"2026-01-01T09:13:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vijay-krishnaswami-alias-krishnaswami-vijayakumar-v-dy-dit-2025-479-itr-467-sc-editorial-vijay-krishnaswami-alias-krishnaswami-vijayakumar-v-dy-cit-2025-479-itr-442-madhc\/"},"modified":"2026-03-15T16:18:13","modified_gmt":"2026-03-15T10:48:13","slug":"vijay-krishnaswami-alias-krishnaswami-vijayakumar-v-dy-dit-2025-479-itr-467-sc-editorial-vijay-krishnaswami-alias-krishnaswami-vijayakumar-v-dy-cit-2025-479-itr-442-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vijay-krishnaswami-alias-krishnaswami-vijayakumar-v-dy-dit-2025-479-itr-467-sc-editorial-vijay-krishnaswami-alias-krishnaswami-vijayakumar-v-dy-cit-2025-479-itr-442-madhc\/","title":{"rendered":"Vijay Krishnaswami alias Krishnaswami Vijayakumar v. Dy. DIT (2025) 479 ITR 467 \/  347 CTR  10 \/ 254 DTR  1 \/ 177 taxmann.com 807   (SC) Editorial : Vijay Krishnaswami alias Krishnaswami Vijayakumar v. Dy. CIT (2025) 479 ITR 442 (Mad)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Allowing the petition and reversing the order of High Court \u00a0the Court held that Circular binding on revenue. Department providing for prosecution only in cases where penalty exceeding Rs. 50,000 imposed. Circular is\u00a0 binding on revenue. Court also held that where the\u00a0 Settlement Commission granting immunity-continuation of prosecution an abuse of process of law.\u00a0 Continuation of prosecution in blatant disregard of binding circular and in defiance of guidelines of Department. Such wilful non-compliance of its own directives reflected a serious lapse, and undermined the principles of fairness, consistency, and accountability, which could not be treated to be justified or lawful. Honourable Court imposed\u00a0 Costs of Rs, 2,00,000\u00a0 against the Revenue\u00a0 payable to the appellant.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Penalty waived-Circular of Board and prosecution manual of Department providing for prosecution only in cases where penalty exceeding Rs. 50,000 imposed-Circular binding on revenue-Circulars dated 24-4-2008 and 9-9-20191-Circular binding on revenue-Settlement Commission granting immunity-continuation of prosecution an abuse of process of law-Strictures-Costs of Rs. 2,00,000  was awarded against the Department, payable to the appellant.   [S. 119, 245H, 245I,  279(IA), Art. 226]<\/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-57821","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f2B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57821","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=57821"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57821\/revisions"}],"predecessor-version":[{"id":58832,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57821\/revisions\/58832"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}