{"id":59370,"date":"2026-04-07T11:42:59","date_gmt":"2026-04-07T06:12:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arjun-amarjeet-rampal-v-income-tax-department-2025-305-taxman-384-bom-hc\/"},"modified":"2026-04-07T11:42:59","modified_gmt":"2026-04-07T06:12:59","slug":"arjun-amarjeet-rampal-v-income-tax-department-2025-305-taxman-384-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arjun-amarjeet-rampal-v-income-tax-department-2025-305-taxman-384-bom-hc\/","title":{"rendered":"Arjun Amarjeet Rampal v. Income-tax Department (2025) 305 Taxman 384 (Bom.)(HC)"},"content":{"rendered":"<p>Additional Chief Metropolitan Magistrate issued a non-bailable warrant against petitioner for offence punishable under section 276C(2).Petitioner filed petition to quash the proceedimgs.Court held that\u00a0\u00a0 \u00a0offence under section 276C(2) was bailable in nature. It was also held \u00a0that no reasons were recorded in said order and it was a cryptic order which lacked application of mind. \u00a0Court held since Magistrate had mechanically passed order issuing non-bailable warrant against petitioner in a bailable offence, order was quashed and set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276C : Offences and prosecutions-Willful attempt to evade tax-Bailable nature-Magistrate had mechanically passed order issuing non-bailable warrant against petitioner in a bailable offence-Order was  quashed and set aside. [S. 276(2), Code of Criminal Procedure, 1973, S. 428, Bharatiya Nagarik Suraksha Sanhita, 2023   S. 528] <\/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-59370","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-frA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59370","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=59370"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59370\/revisions"}],"predecessor-version":[{"id":59371,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59370\/revisions\/59371"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}