Supreme Court & High Courts Weekly Round-up [Feb 8th to Feb 14th,2025]
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![Paying Penalty for Willful Delay in Filing ITR does not Exempt Taxpayer from Prosecution: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Paying-Penalty-for-Willful-Delay-Penalty-Willful-Delay-in-Filing-ITR-Exempt-Taxpayer-Taxpayer-from-Prosecution-Karnataka-HC-taxscan.jpg "Paying Penalty for Willful Delay in Filing ITR does not Exempt Taxpayer from Prosecution: Karnataka HC [Read Order]")
![Mere Pendency of Appellate Proceedings is not relevant factor for Initiating Prosecution Proceedings u/s 276CC of Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Madras-High-Court-Income-Tax-Madras-HC-on-prosecution-proceedings-Prosecution-Proceedings-TAXSCAN.jpg "Mere Pendency of Appellate Proceedings is not relevant factor for Initiating Prosecution Proceedings u/s 276CC of Income Tax Act: Madras HC [Read Order]")
![Only Criterion for Initiation of Prosecution u/s 276CC of Income Tax Act is wilful failure to Furnish Returns: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Madras-High-Court-Income-Tax-Prosecution-initiation-criteria-taxscan.jpg "Only Criterion for Initiation of Prosecution u/s 276CC of Income Tax Act is wilful failure to Furnish Returns: Madras HC [Read Order]")
Madras HC upholds Proceedings u/s 276CC of the Income Tax Act due to Non-Filing of ITR even After Issuing Notice [Read Order]
The Madras High Court upheld the Proceedings under section 276CC of the Income Tax Act, 1961 due to the Non-Filing of Income Tax Return(ITR) even after issuing notice. Even after issuing repeated...
![Madras HC upholds Proceedings u/s 276CC of the Income Tax Act due to Non-Filing of ITR even After Issuing Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-HC-Income-Tax-Act-Non-Filing-of-ITR-ITR-Notice-taxscan.jpg "Madras HC upholds Proceedings u/s 276CC of the Income Tax Act due to Non-Filing of ITR even After Issuing Notice [Read Order]")
Know this to Avoid Penalty of Rs. 5000 and Interest as Last Chance to file ITR approaches for AY 2023-24
As we approach the final weeks of 2023, taxpayers are reminded of the impending deadline for filing belated or revised income tax returns for the assessment year 2023-24. The crucial cutoff date is...
Prosecution not sustainable when Tax payable after Credit of prepaid Taxes less than Rs 3000: Madras HC [Read Order]
The Madras High Court recently observed that the prosecution is not sustainable when tax payable after credit of prepaid taxes is less than Rs 3000. The respondent, the Deputy Commissioner of...
![Prosecution not sustainable when Tax payable after Credit of prepaid Taxes less than Rs 3000: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Tax-payable-Prosecution-Sustainable-Prosecution-not-Sustainable-Credit-of-Prepaid-Taxes-Prepaid-Taxes-taxscan.jpg "Prosecution not sustainable when Tax payable after Credit of prepaid Taxes less than Rs 3000: Madras HC [Read Order]")
Crores of Income Concealment while filing ITR: Madras HC refuse to quash proceedings u/s 276CC of Income Tax Act [Read Order]
The Madras High Court refused to quash the proceedings under section 276CC of the Income Tax Act on the offence of a huge amount of income concealment while filing an Income Tax Return(ITR). The...
![Crores of Income Concealment while filing ITR: Madras HC refuse to quash proceedings u/s 276CC of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Income-Tax-Act-Income-Tax-Return-quash-Income-Concealment-Filing-Proceedings-Tax-Return-TAXSCAN.jpg "Crores of Income Concealment while filing ITR: Madras HC refuse to quash proceedings u/s 276CC of Income Tax Act [Read Order]")
Income Tax Refund Adjusted against Outstanding Demands: Jharkhand HC quashes Criminal Proceedings [Read Order]
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...
![Income Tax Refund Adjusted against Outstanding Demands: Jharkhand HC quashes Criminal Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Income-Tax-Refund-Adjusted-Income-Tax-Refund-Tax-Refund-Refund-Adjusted-Income-Tax-Adjusted-Outstanding-Demands-TAXSCAN.jpg "Income Tax Refund Adjusted against Outstanding Demands: Jharkhand HC quashes Criminal Proceedings [Read Order]")
Criminal Prosecution initiated mistakenly on Assessee who was not an Account Holder: Jharkhand HC quashes Prosecution initiated on Offence u/s 276CC of Income Tax Act
The Jharkhand High Court quashed the prosecution initiated on offence under section 276CC of the Income Tax Act, 1961 since the criminal prosecution was initiated mistakenly on the assessee who was...
