2024 (12) TMI 1219

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AOR Mr. Navneet Dugar, Adv. Mr. Subham Kothari, Adv. Mr. Bharathi Subramanian , Adv For the Respondent : Mr. N Venkatraman, A.S.G. (NP) Mr. Raj Bahadur Yadav, AOR Mr. Venkatraman Chandrashekhara Bharathi, Adv. Mr. H R Rao, Adv. Mrs. Kritgya Kait, Adv. Mr. Ishaan Sharma, Adv. Mr. Padmesh Mishra , Adv ORDER 1. Leave granted. 2. The appeal lies on a very narrow compass. The criminal proceeding....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be unnecessary. We are dealing with a case where the appellant did in fact file the revised income tax return, and penalty proceedings which were initiated against the appellant itself have been dropped. As a consequence, refund was also ordered. 6. We are further supported by the reasoning given in the decision of this Court in 'Guru Nanak Enterprises and Ors Vs. ITO, reported in (2005) 10 SCC ....