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1 - 8 of 8 (0.20 seconds)Section 277 in The Income Tax Act, 1961 [Entire Act]
Section 276C in The Income Tax Act, 1961 [Entire Act]
C.G. Balakrishnan And Ors. vs Income-Tax Officer on 8 January, 1988
In view of the said judgment, I find that the prosecution against the petitioner is an abuse of the process of law. The very basis of penalty has been struck down by the authorities under the Act.
P. Jayappan vs S.K. Perumal, First Income-Tax ... on 17 August, 1984
5. Counsel for the petitioners has cited P. Jayappan v. S.K. Perumal, First ITO [1984] 149 ITR 696 (SC) and G.L. Didwania v. ITO [1997] 224 ITR 687 (SC) to contend that if the departmental proceedings have attained finality in favour of the assessee, then the very basis to prosecute the assessee is knocked down and, thus, prosecution of the petitioners is an abuse of the process of law.
The Income Tax Act, 1961
G.L. Didwania And Anr. vs Income Tax Officer And Anr. on 24 November, 1993
5. Counsel for the petitioners has cited P. Jayappan v. S.K. Perumal, First ITO [1984] 149 ITR 696 (SC) and G.L. Didwania v. ITO [1997] 224 ITR 687 (SC) to contend that if the departmental proceedings have attained finality in favour of the assessee, then the very basis to prosecute the assessee is knocked down and, thus, prosecution of the petitioners is an abuse of the process of law.
Ashok Biscuit Works And Ors. vs Income-Tax Officer, Hyderabad on 19 March, 1987
On the other hand, learned counsel appearing for the Department has cited Ashok Biscuit Works v. ITO [1988] 171 ITR 300 (AP) and C.G. Balakrishnan v. ITO [1988] 171 ITR 1 (Ker) to contend that prosecution is on basis of the facts mentioned in the complaint which are to be seen for an offence under Sections 276C and 277 read with Section 278B of the Income-tax Act.
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