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🔎 Case Laws - Adv. Search ❯
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        Delhi High Court Quashes Complaint for Tax Below Rs.3,000

        RL. Sahni And Others Versus R. Singh, Assistant Commissioner of Income-tax And Another.

        RL. Sahni And Others Versus R. Singh, Assistant Commissioner of Income-tax And Another. - [2002] 254 ITR 292, 171 CTR 459, 119 TAXMANN 232 The High Court of Delhi quashed the proceedings in a complaint case under section 276CC and section 278B. The court ruled that no complaint could have been filed as the tax payable did not exceed Rs.3,000. The petition was allowed, and the complaint was dismissed.

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