Taxpayer cannot be detained for indefinite period for alleged tax evasion where investigation is pending


Last updated: 08 February 2022

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court of India in Paresh Nathalal Chauhan v. The State of Gujarat & Anr. [SLP (Crl) No. 009458 - 009459/2021, Criminal Appeal Nos.164-165/2022 dated February 01, 2022] granted bail to a person accused of tax evasion. Held that, the assessee cannot be detained for an indefinite period of time when the maximum sentence for such offence is 5 years and investigation w.r.t. the same is still pending.

Citation :
SLP (Crl) No. 009458 - 009459/2021, Criminal Appeal Nos.164-165/2022 dated February 01, 2022

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Bimal Jain
Published in Income Tax
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