Criminal Charges Dropped Due to Lack of Evidence Under Sections 276C(1)(i), 276D, and 277(1) of IT Act

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC dismissed criminal charges under Sections 276C(1)(i), 276D, and 277(1) of the IT Act against the petitioner, finding the prosecution relied solely on unauthenticated documents received indirectly from a foreign government under DTAA, which lacked evidentiary value. The ITAT had earlier set aside the reassessment orders due to absence of incriminating material. No prima facie evidence linked the petitioner to undisclosed foreign bank accounts or income concealment. The court held that mere presence of the petitioner's name in such documents does not shift the burden of proof. Non-signing of the Consent Waiver Form, already penalized under Section 271, cannot independently sustain criminal proceedings. Thus, the prosecution failed to establish the essential ingredients of willful tax evasion or falsification of records, rendering the initiation of criminal proceedings unsustainable.....