Prosecution under the Income Tax Act

Table of contents

Appendix-2 : Guidelines for Prosecutions issued by the CBDT. . . . . . . . . . . . . . 262 (a) Circular F.No. 285/90/2008-IT(Inv.I) dated 24.04.2008. . . . . . . . . . . . . . . . 262 (b) Circular F.No. 285/90/2013-IT(Inv.) dated 07.02.2013 . . . . . . . . . . . . . . . . 266 (c) Circular F.No. 285/90/2013-IT(Inv.V)/112 dated 27.12.2014. . . . . . . . . . . 268 (d) Circular F.No. 285/90/2013-IT(Inv.V) dated 18.10.2016. . . . . . . . . . . . . . . 270 Appendix-3 : Important Judgments on Prosecution. . . . . . . . . . . . . . . . . . . . . . . 273 (a) Madhumilan Syntex Ltd. v Union of India [2007] 290 ITR 199 (SC). . . . . 273 (b) Pooja Ravinder Devidasani v State of Maharashtra (2014 ) 16 SCC 1. . . . . 287 (c) Iridium India Telecom Ltd. v Motorola Inc. [2011] 106 SCL 28 (SC). . . . . 298 (d) K. Inba Sagaran v Asstt. CIT [2001] 247 ITR 528 (Mad.). . . . . . . . . . . . . . 327

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Prosecution under the Income Tax Act

Published on Jan 13, 2018

Bloomsbury India Professional

About the Book This book is an easy reference and how to do guide for handling prosecution matters under the Income-tax Act, 1961. This book would be of immense help to Chartered Accountants and other tax practitioners who generally do not practice before the trial courts. It covers the journey of prosecution provisions and how it evolved over a period of time. Key Features • Contains detailed analysis of the offences which are subject matter of prosecution • Step by Step guide to deal with tax prosecutions • Complete discussion alongwith case laws on provisions dealing with tax prosecution • Covers aspects of the Code of Criminal Procedure, 1973 vis-a-vis the Income Tax Act, 1961

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