Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
The proviso to Section 276CC bars prosecution for failure to furnish an income-tax return where tax payable on total income determined on regular assessment, after reducing advance tax and tax deducted at source, does not exceed the prescribed threshold. Where no tax remains due and tax deducted at source exceeds the assessed liability, delayed filing cannot sustain prosecution. On these facts, continuation of criminal proceedings constituted an abuse of process and the prosecution was quashed.
The proviso to Section 276CC bars prosecution for failure to furnish an income-tax return where tax payable on total income determined on regular assessment, after reducing advance tax and tax deducted at source, does not exceed the prescribed threshold. Where no tax remains due and tax deducted at source exceeds the assessed liability, delayed filing cannot sustain prosecution. On these facts, continuation of criminal proceedings constituted an abuse of process and the prosecution was quashed.
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