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1 - 10 of 24 (8.50 seconds)Ito 19(1)(1), Mumbai vs Madhu C. Ganwani, Mumbai on 7 November, 2016
15. It is relevant to observe that it is an admitted case that the copies of
all documents, which were seized during the search and seizure operations, were
not provided to the accused. Accused, no doubt has sent various letters asking for
supply of deficit documents. During the course of defence evidence, defence
ITO vs Madhu Saraf CC No.518254/2016 Page No.13 of 14
witnesses had admitted the filing of letter dated 22.04.2013 by the accused
alongwith detailed annexures regarding the deficit documents. It is an admitted
fact that post search proceedings were also taken up by the complainant.
Panchnamas were prepared and accused had made several written requests for
supplying the copies of the statements as well as of seized material. Accused
persons kept on raising the demand for supply of deficit documents at all the
relevant stages of the case.
Section 276CC in The Income Tax Act, 1961 [Entire Act]
Section 279 in The Income Tax Act, 1961 [Entire Act]
Section 276 in The Income Tax Act, 1961 [Entire Act]
Section 278E in The Income Tax Act, 1961 [Entire Act]
Kanhaiya Sarawgi @ Kanhaiya Lal Sarawgi vs The State Of Bihar on 30 April, 2014
Reliance is also placed upon the judgments titled as
Lal Saraf vs. State of Bihar (1999) 235 ITR 116 (Patna), K.Balan vs. Deputy
Commissioner of Income Tax, Central Circle-II(2), Chennai (2018) 93
taxmann.com 452 (Madras) and Assistant Commissioner of Income vs. V.K.Gupta
Crl. L.P.263/2017 & Crl. M.A. No.7410/2017.
Section 153 in The Income Tax Act, 1961 [Entire Act]
Union Of India vs Central India Machinery Manufacturing ... on 6 April, 1977
13. No, doubt The quitessence of the offence under Section 276 CC of
the Income Tax Act, 1961, lies in the willfulness of delay in filing return as
observed in UOI vs. Bhanecha Machinery and other (2010) 320 ITR 263 (MP).
With respect to present case, let us first of all understand Section 276CC of
Income Tax Act, 1961, which is read as under ;