Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Prosecution for failure to file an income tax return under the penal provision was quashed because the officer who initiated the complaint lacked jurisdiction after no transfer of the case was shown, and the sanction was treated as having been granted without proper consideration of jurisdiction. The Court also held that prosecution could not be sustained without regular assessment determining tax liability after giving credit for tax deducted at source and other payments. Relying on precedent, it further found that absence of penalty proceedings for non-filing made continuation of the criminal case an abuse of process.
Prosecution for failure to file an income tax return under the penal provision was quashed because the officer who initiated the complaint lacked jurisdiction after no transfer of the case was shown, and the sanction was treated as having been granted without proper consideration of jurisdiction. The Court also held that prosecution could not be sustained without regular assessment determining tax liability after giving credit for tax deducted at source and other payments. Relying on precedent, it further found that absence of penalty proceedings for non-filing made continuation of the criminal case an abuse of process.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
