Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
A High Court refused to quash a prosecution for failure to pay admitted tax and interest liability, noting that the return had been filed but the amount remained unpaid within the stipulated or extended period and a later demand also stayed outstanding. It also observed that no effective challenge to the assessment had been pursued for years, and that a delayed appeal had not been admitted or the delay condoned. As the trial had already reached the final stage and the same grounds had been raised before the trial court, the Court held that the quash petition was belated and not maintainable. The criminal case was left to be decided on its own merits.
A High Court refused to quash a prosecution for failure to pay admitted tax and interest liability, noting that the return had been filed but the amount remained unpaid within the stipulated or extended period and a later demand also stayed outstanding. It also observed that no effective challenge to the assessment had been pursued for years, and that a delayed appeal had not been admitted or the delay condoned. As the trial had already reached the final stage and the same grounds had been raised before the trial court, the Court held that the quash petition was belated and not maintainable. The criminal case was left to be decided on its own merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
