Prosecution
This query is : Resolved
15 October 2014
Can IT dept proceed for prosecution when the case is pending in ITAT.
16 October 2014
yes, IT dept. can proceed for prosecution when the case is pending before ITAT. Though it is not clearly mentioned in the IT act but can be justified with the below case law though an old one but reliance can be placed on the same:
R OCHHAVLAL AND COMPANY VS. CHIEF COMMISSIONER OF INCOME TAX CENTRAL
It is pertinent to note that CBDT has issued instruction no. 1335 of CBDT, dated 28-5-1980 to the effect that prosecution should not normally be proposed when the amounts involved are not substantial and the amount in default has also been deposited in the meantime to the credit of the Government.
R OCHHAVLAL AND COMPANY VS. CHIEF COMMISSIONER OF INCOME TAX CENTRAL
It is pertinent to note that CBDT has issued instruction no. 1335 of CBDT, dated 28-5-1980 to the effect that prosecution should not normally be proposed when the amounts involved are not substantial and the amount in default has also been deposited in the meantime to the credit of the Government.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CAPITAL GAIN BASE ON NOTIFICATION
- NRI starting business in India
- Unregistered suppliers utility
- ITDS U/S.194T of Firm
- FCRA 6 E- Intimation
- GST not cancelled by tenant
- FORM 141 SDV query
- EXPORT COMMERCIAL INVOICE HSN CODE
- Non-Compliance documents have not been submitted by the contractors debited
- Invertaded duty struture
- Taxable or Tax exempt
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
