Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Page of 4888
Press 'Enter' after typing page number.
661 to 680 of 97750 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court acquitted the petitioner of the charge u/s 278 of the Income Tax Act for abetting the filing of false returns. The court held that the prosecution failed to prove the foundational facts of abetment by the petitioner of the assessee Munilal Devi. The non-examination of Munilal Devi as a witness was crucial, as her reply in the show cause notice blaming the petitioner could not be tested through cross-examination. The presumption of culpable mental state u/s 278E could not be invoked without proving the foundational facts beyond reasonable doubt. The conviction was set aside, and the petitioner was acquitted and discharged.
The High Court acquitted the petitioner of the charge u/s 278 of the Income Tax Act for abetting the filing of false returns. The court held that the prosecution failed to prove the foundational facts of abetment by the petitioner of the assessee Munilal Devi. The non-examination of Munilal Devi as a witness was crucial, as her reply in the show cause notice blaming the petitioner could not be tested through cross-examination. The presumption of culpable mental state u/s 278E could not be invoked without proving the foundational facts beyond reasonable doubt. The conviction was set aside, and the petitioner was acquitted and discharged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
