https://www.taxtmi.com/caselaws?id=364510 In prosecutions for wilful tax evasion, false verification and company liability under the Income-tax Act, prior notice treating a person as principal officer is not a prerequisite, unlike cases centred on tax deduction at source. A limited remand by the ITAT does not erase the foundation of the criminal complaint where core assessment findings remain intact. At the discharge stage, the complaint and supporting materials need only disclose a prima facie case or strong suspicion; allegations of the petitioner's signing of company accounts were sufficient to proceed. The addition of IPC offences was also treated as permissible where ingredients are otherwise made out. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 28 Nov 2018 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364510 In prosecutions for wilful tax evasion, false verification and company liability under the Income-tax Act, prior notice treating a person as principal officer is not a prerequisite, unlike cases centred on tax deduction at source. A limited remand by the ITAT does not erase the foundation of the criminal complaint where core assessment findings remain intact. At the discharge stage, the complaint and supporting materials need only disclose a prima facie case or strong suspicion; allegations of the petitioner's signing of company accounts were sufficient to proceed. The addition of IPC offences was also treated as permissible where ingredients are otherwise made out. Case-Laws Income Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364510