Prosecution proceedings u/s. 271(C)
This query is : Resolved
19 May 2009
Prosecution proceedings u/s. 276C(1) can be attracted, if it is proved that the assessee has willfully or deliberately concealed his income.
20 May 2009
Yes. To bring an act under the provisions of section 276C,the action of the assessee concerned has to be a willful attempt to evade any tax,penalty or interest chargeable or imposable under the act.
Citation:- Jarnail Singh Vs. ITO (1989) 179 ITR 426 (Punj & Hari)
Citation:- Jarnail Singh Vs. ITO (1989) 179 ITR 426 (Punj & Hari)
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