https://www.taxtmi.com/caselaws?id=343686 The application under Section 482 sought to quash the order passed by the Special Court, Economic Offences, Patna, against the petitioner for income tax evasion under Section(s) 276 C(1) and 276 C(2) of the Income Tax Act. The petitioner, a former partner, faced allegations for evading income tax for 1993-94, leading to assessment proceedings under Section 143(3) of the Act. Appeals were made at various levels, with the High Court dismissing the challenge. Legal arguments were made on the validity of criminal proceedings based on the assessment order, referencing exoneration in adjudication proceedings. en-us Tue, 16 May 2017 00:00:00 +0530 Tue, 26 Sep 2017 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343686 The application under Section 482 sought to quash the order passed by the Special Court, Economic Offences, Patna, against the petitioner for income tax evasion under Section(s) 276 C(1) and 276 C(2) of the Income Tax Act. The petitioner, a former partner, faced allegations for evading income tax for 1993-94, leading to assessment proceedings under Section 143(3) of the Act. Appeals were made at various levels, with the High Court dismissing the challenge. Legal arguments were made on the validity of criminal proceedings based on the assessment order, referencing exoneration in adjudication proceedings. Case-Laws Income Tax Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343686