https://www.taxtmi.com/caselaws?id=300783 The court quashed the proceedings against the accused in a case involving defective self-assessment tax filing under sections 276CC and 276C(2) of the Income Tax Act. The court found that the accused had paid the entire dues along with interest to the Income Tax department, as confirmed by the Deputy Commissioner. It was noted that the alleged offenses were technical in nature, and there was no evidence of deliberate tax evasion. Consequently, the Criminal Original Petition was allowed, and the connected miscellaneous petitions were closed. en-us Wed, 25 Aug 2021 00:00:00 +0530 Fri, 17 Jun 2022 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300783 The court quashed the proceedings against the accused in a case involving defective self-assessment tax filing under sections 276CC and 276C(2) of the Income Tax Act. The court found that the accused had paid the entire dues along with interest to the Income Tax department, as confirmed by the Deputy Commissioner. It was noted that the alleged offenses were technical in nature, and there was no evidence of deliberate tax evasion. Consequently, the Criminal Original Petition was allowed, and the connected miscellaneous petitions were closed. Case-Laws Income Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300783