https://www.taxtmi.com/caselaws?id=302079 The judge dismissed the Criminal Original Petition seeking to quash proceedings under Section 276C(2) of the Income Tax Act, 1961. The court emphasized that factual aspects should be addressed during trial and not in the current proceedings. The judge allowed the petitioner's absence for most trial stages, except for specific instances. The court directed the authority to decide on the pending compounding petition within two months. This decision underscores the importance of addressing facts during trial, following legal procedures, and timely decision-making by authorities. en-us Mon, 06 Dec 2021 00:00:00 +0530 Tue, 03 May 2022 20:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302079 The judge dismissed the Criminal Original Petition seeking to quash proceedings under Section 276C(2) of the Income Tax Act, 1961. The court emphasized that factual aspects should be addressed during trial and not in the current proceedings. The judge allowed the petitioner's absence for most trial stages, except for specific instances. The court directed the authority to decide on the pending compounding petition within two months. This decision underscores the importance of addressing facts during trial, following legal procedures, and timely decision-making by authorities. Case-Laws Income Tax Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302079