https://www.taxtmi.com/highlights?id=56310 Prosecution proceedings for offence u/s 276C and 277 of IT Act - Mere showing ignorance by one of the assessees by maintaining that only her husband is aware of the return such conduct cannot be construed as abetment to atrract the offence under Section 278 of the Incomt Tax Act. To attract the offence of abetment there must be materials to show that she has instigated or invites her husband to commit offence. Therefore, this court is of the view that the offence under Section 278 not at all attracted against accused. - HC en-us Thu, 14 Jan 2021 11:41:58 +0530 Thu, 14 Jan 2021 11:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56310 Prosecution proceedings for offence u/s 276C and 277 of IT Act - Mere showing ignorance by one of the assessees by maintaining that only her husband is aware of the return such conduct cannot be construed as abetment to atrract the offence under Section 278 of the Incomt Tax Act. To attract the offence of abetment there must be materials to show that she has instigated or invites her husband to commit offence. Therefore, this court is of the view that the offence under Section 278 not at all attracted against accused. - HC Highlights Income Tax Thu, 14 Jan 2021 11:41:58 +0530 https://www.taxtmi.com/highlights?id=56310