{"id":11808,"date":"2020-06-09T13:38:53","date_gmt":"2020-06-09T13:38:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/prosecution-complaint-filed-in-court-but-cognizance-not-taken-by-the-magistrate\/"},"modified":"2020-06-10T11:25:27","modified_gmt":"2020-06-10T11:25:27","slug":"prosecution-complaint-filed-in-court-but-cognizance-not-taken-by-the-magistrate","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/prosecution-complaint-filed-in-court-but-cognizance-not-taken-by-the-magistrate\/","title":{"rendered":"Prosecution Complaint Filed in Court but Cognizance not taken by the Magistrate"},"content":{"rendered":"

In a case where Prosecution Complaint under the provisions of Section 276C r.w. 279 of the Income Tax Act has been filed against the assessee in the Competent Court however, till date, no summons\/notices\/process has been issued by the Magistrate nor the Court Fees has been paid by the Department, Whether mere filing of Complaint in the Court could tantamount to “Institution of Prosecution Proceedings” and if not, Whether the Benefit of the DTVsV could be availed by the assessee??<\/p>\n","protected":false},"excerpt":{"rendered":"

In a case where Prosecution Complaint under the provisions of Section 276C r.w. 279 of the Income Tax Act has been filed against the assessee in the Competent Court however, till date, no summons\/notices\/process has been issued by the Magistrate nor the Court Fees has been paid by the Department, Whether mere filing of Complaint in the Court could tantamount to “Institution of Prosecution Proceedings” and if not, Whether the Benefit of the DTVsV could be availed by the assessee??<\/p>\n

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