Prosecution should not be launched hurriedly by the Dept during the pendency of case before the ITAT.

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Prosecution should not be launched hurriedly by the Dept during the pendency of case before the ITAT.

 

S. 276C Prosecution: Prosecution should not be launched hurriedly by the Dept during the pendency of case before the ITAT. The law of limitation u/s 468 Cr.P.C. for criminal prosecution has been excluded by the Economic Offences (Inapplicability of Limitation) Act, 1974 & so there is no need for hasty action. Meaning of “wilful attempt to evade tax” explained (All imp judgements referred).

 

Sayarmull-Surana-Prosecution-276C (1)

 

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