Criminal Petition 4688/2017.pdf

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Preview of Criminal Petition 4688/2017
🔗 Source: livelaw.in
📊 Size: 222 KB
📄 Pages: 16 pages
⬇️ Downloads: 63

Summary

The petitioner, D.M. Kathir Anand, challenges the sanction order dated 28.6.2016 and subsequent proceedings initiated by the Income Tax Department in C.C.No.499 of 2016 for offences under Sections 276CC and 276C(2) of the Income Tax Act, 1961. The petitioner failed to furnish his return of income for the assessment year 2013-14 on time and belatedly furnished it on 29.3.2015, and paid the self-assessment tax only after receiving a notice from the Assessing Officer on 14.3.2016. The petitioner argues that the delay in filing the return and paying the tax cannot be a ground for criminal prosecution unless it is wilful and wanton, and that the Income Tax Department is misusing its powers. The Income Tax Department submits that the time for filing the return is indicated under Section 139(1) of the Act and that filing the return under Section 139(4) does not dilute the infraction.

Description

The petitioner, D.M.

Technical Information

  • File Format: PDF
  • File Size: 222 KB
  • Pages: 16
  • Language: EN
  • Total Downloads: 63
  • Last Updated: 3 weeks ago

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