2021 (8) TMI 1047

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....   ORDER   The petitioners have preferred this petition under Section 482 of Cr.P.C. seeking to quash the proceedings initiated against them in C.C. No.692/2015, on the file of Court of Principal Civil Judge and JMFC, Gokak, for offences punishable under Sections 276C(2) and 277 of Income Tax Act, 1961. 2. Heard the learned counsel for the petitioners and learned Standing counse....

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....k was filed with returns in support of payment of the tax. While processing the returns of the income tax of AST, it was found that the self assessment tax has been paid at a lesser amount than actually shown in the counter file of the income tax challan enclosed along with returns and extra digit was prefixed to the amount actually paid. Thus, showing the higher figure. It is alleged that the cha....

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....its that proceedings are liable to be quashed.   6. The learned counsel for the respondent would submit that as per the above circular, if the amount is less than Rs. 10,000/-, the prosecution need not be initiated for an offence under Section 276C(2) of the Act. 7. In the instant case, according to the complainant, the self assessment tax was paid at lesser amount than shown in the cou....