Law on actions taken by IT department

Labour & Industrial 115 views 4 replies

Will the Income tax department register a police/court case if tax was not paid on income and no return was filed in a financial year? Are these criminal offence or civil offence?

Will the Income tax department will only impose fine for this and if the fine amount along with the tax amount is paid to the Income tax department, Income tax department will not raise any police/court case?

Replies (4)

Income Tax Recovery Officer , authorized person shall recovery the dues in such manner as prescribed (SEC 222) 

No Police / Courts interference 

Does it mean that the IT department will only register police case/court case if the fine imposed are not paid by the individual on whom the IT department levied fine?

Does it mean that the IT department will register case within their own department for individuals who did not pay tax?

Does it mean that the IT department can tag a person as criminal offender or civil offender without court or police interference?

1. movable , immovable property and bank accounts shall be attached by the Income Tax Recovery Officer , they may take assistance of A.O 

(2) The Tax Recovery Officer shall exercise or perform such powers and functions concurrently with the Assessing Officer.

These replies are not specific to my questions. Can you please answer my questions specifically?


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