https://www.taxtmi.com/caselaws?id=234459 The court upheld the prosecution under section 276CC of the Income-tax Act, 1961, for wilful failure to file the return after notice, despite Settlement Commission immunity. The complaint's omission of tax evasion amount was deemed immaterial, and the Rs. 3,000 threshold inapplicable to search cases. Precedents cited were found irrelevant, and Settlement Commission findings did not affect the ongoing prosecution. The court dismissed the petitions, affirming the validity of the prosecution and allowing it to proceed. en-us Wed, 06 Feb 2013 00:00:00 +0530 Tue, 02 Jul 2013 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234459 The court upheld the prosecution under section 276CC of the Income-tax Act, 1961, for wilful failure to file the return after notice, despite Settlement Commission immunity. The complaint's omission of tax evasion amount was deemed immaterial, and the Rs. 3,000 threshold inapplicable to search cases. Precedents cited were found irrelevant, and Settlement Commission findings did not affect the ongoing prosecution. The court dismissed the petitions, affirming the validity of the prosecution and allowing it to proceed. Case-Laws Income Tax Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234459