https://www.taxtmi.com/highlights?id=60639 Alteration of charge - main charges for the offence u/s 276(C)(1) in connection with the very same Assessment Year for non payment of Tax - As stated supra, the Assessment Year is one and the same. Initial charge is for evasion of tax. Now, by way of alteration of charge, it is included to add evasion of payment of tax and hence, we do not find any error in the order passed by the Special Sessions Judge, in allowing the application. - HC en-us Wed, 24 Nov 2021 09:09:39 +0530 Wed, 24 Nov 2021 09:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60639 Alteration of charge - main charges for the offence u/s 276(C)(1) in connection with the very same Assessment Year for non payment of Tax - As stated supra, the Assessment Year is one and the same. Initial charge is for evasion of tax. Now, by way of alteration of charge, it is included to add evasion of payment of tax and hence, we do not find any error in the order passed by the Special Sessions Judge, in allowing the application. - HC Highlights Income Tax Wed, 24 Nov 2021 09:09:39 +0530 https://www.taxtmi.com/highlights?id=60639