Mere Furnishing of Documents Subsequent to Interception not sufficient to show lack of Intention to Evade Tax: Allahabad HC [Read Order]

If there is no intention to evade tax on the part of a person then imposition of tax and penalty is not proper and justified. But there must be some reasonable grounds to show that there was actually no intention to evade tax on the part of tax payer, rules Allahabad HC
Mere Furnishing - Documents Subsequent - Interception - Intention - Evade Tax - Allahabad HC - taxscan

In a recent decision, the Allahabad High Court ruled that mere furnishing of the documents subsequent to the interception cannot be a valid ground to show that there was no intention to evade tax and there must be some reasonable grounds to justify the non-production of documents at the proper time. The writ petition was…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader