Income Tax Refund Adjusted against Outstanding Demands: Jharkhand HC quashes Criminal Proceedings [Read Order]

By Yogitha S. Yogesh - On November 9, 2023 1:30 pm - 2 mins read

Income Tax Refund Adjusted - Income Tax Refund - Tax Refund - Refund Adjusted - Income Tax Adjusted - Outstanding Demands - TAXSCAN

The Jharkhand High Court quashed the criminal proceedings under the Income Tax Act, 1961 as the income tax refund was adjusted against outstanding demands. Gunwant Singh Saluja, the petitioner filed the petition to quash the entire criminal proceedings including the order taking cognizance passed by the Special Judge, Economic Offences, Ranchi, whereby, cognizance under Section…

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Topics

CIT(Appeals)Criminal Proceedings Income Tax Refund Jharkhand HC section 153A Income Tax Act section 276CC of the Income Tax Act