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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Court quashes complaints for concealing income; mistakes in tax returns not criminal.</h1> The High Court of Gujarat quashed complaints against the petitioners, assessees, for allegedly concealing income and claiming a deduction. The court found ... Offences And Prosecution, Prosecution The High Court of Gujarat quashed complaints against the petitioners, who were assessees, for allegedly concealing income and claiming a deduction. The court found that there was no dishonest intention or mala fide intention to defraud the Revenue. The court also noted that any mistakes made by the assessee in filing tax returns may not amount to a crime. The complaints were deemed misconceived and an abuse of the court process, so they were quashed.