Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Wrongful treatment of an individual as a company's Principal Officer can undermine criminal prosecution for delayed deposit of tax deducted at source when the prosecution is founded on an incorrect assertion that the individual was a director. The show-cause notice, designation order, sanction and complaint must rest on accurate corporate status. Where the Department accepts that the accused was never a director, vicarious liability cannot be sustained on that premise; the prosecution was quashed on its particular facts without precedential effect.
Wrongful treatment of an individual as a company's Principal Officer can undermine criminal prosecution for delayed deposit of tax deducted at source when the prosecution is founded on an incorrect assertion that the individual was a director. The show-cause notice, designation order, sanction and complaint must rest on accurate corporate status. Where the Department accepts that the accused was never a director, vicarious liability cannot be sustained on that premise; the prosecution was quashed on its particular facts without precedential effect.
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