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1 - 10 of 13 (0.29 seconds)Section 482 in The Code of Criminal Procedure, 1973 [Entire Act]
Article 226 in Constitution of India [Constitution]
Section 27 in The Income Tax Act, 1961 [Entire Act]
Section 156 in The Income Tax Act, 1961 [Entire Act]
K.C. Builders & Anr vs The Assistant Commissioner Of Income ... on 28 January, 2004
Vide order
dated 05.12.1994, the appellate tribunal recalled the finding qua
levy of interest of ` 35,000/- in question. Thereafter, the
petitioners moved an application for deletion of penalties and
vide order dated 12.1.2000, Commissioner of Income Tax
(Appeals) XXVI ordered that the penalty imposed by the
Assessment Officer be deleted. Learned counsel has submitted
that in view of the above factual position, the criminal
proceedings against the petitioners were liable to be quashed as
now nothing remained due against the petitioners. Learned
counsel for the petitioners has placed reliance on 'K.C.Builders
and another versus Assistant Commissioner of Income-tax,
Income Tax Reporters (Vol. 265) 562. The Apex Court has held
Crl. Misc. No. M-37034 of 2001 -3 -
as under:-