Offence u/s 276 CC of Income Tax Act Not Attract in absence of Tax Evasion: Supreme Court Dismisses SLP [Read Order]

An offence under section 276 CC of the Income Tax Act, 1961 cannot be made when there is tax evasion
supreme court - SLP - Tax Evasion - Income Tax Act - taxscan

The Supreme Court dismissed the Special Leave Petition (SLP) which arose out of the impugned final judgment and order passed by the High Court of Judicature at Madras wherein the court held that offence under section 276 CC of Income Tax Act, 1961 does not attract in absence of tax evasion. The Commissioner of Income…

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