{"id":216659,"date":"2019-07-10T09:30:01","date_gmt":"2019-07-10T04:00:01","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=216659"},"modified":"2019-07-16T17:08:57","modified_gmt":"2019-07-16T11:38:57","slug":"chh-hc-prosecution-under-ss-276-c-and-277-of-income-tax-act-doesnt-survive-if-penalty-imposed-on-assessee-is-deleted-by-appellate-authority","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/10\/chh-hc-prosecution-under-ss-276-c-and-277-of-income-tax-act-doesnt-survive-if-penalty-imposed-on-assessee-is-deleted-by-appellate-authority\/","title":{"rendered":"Chh HC | Prosecution under Ss. 276-C and 277 of Income Tax Act doesn’t survive if penalty imposed on assessee is deleted by appellate authority"},"content":{"rendered":"

Chhattisgarh High Court:\u00a0<\/strong>Prashant Kumar Mishra, J. quashed criminal proceedings pending against the petitioner-assessee before the Chief Judicial Magistrate for the commission of offences under Section 276-C (willful attempt to evade tax)\u00a0<\/em>and Section 277\u00a0(false statement in verification)\u00a0<\/em>of the Income Tax Act, 1961.<\/p>\n

The gravamen of the offence alleged against the petitioner\u00a0was that it concealed its income for the assessment year 1990-1991. Consequent to that, a penalty was imposed upon him by the Commissioner of Income Tax. He also granted\u00a0sanction for petitioner’s prosecution, pursuant to which the criminal case which the subject matter of the present petition, was registered. The petitioner filed an appeal before the appellate authority — CIT (Appeals) — which appeal was allowed and the penalty was set aside on the finding that the petitioner did not conceal its income.<\/p>\n

S. Rajeshwara Rao and M.K. Sinha, Advocates for the petitioner, contended that in view of the position that the penalty levied on the petitioner was set aside, the criminal proceedings pending on the file of CJM may also be quashed. Per contra, Naushina Ali appearing on behalf of A. Choudhary, Standing Counsel for the Revenue, opposed the present petition.<\/p>\n

The High Court relied on\u00a0K.C. Builders v. CIT,\u00a0<\/em>(2004) 2 SCC 731<\/a>, wherein the Supreme Court held that\u00a0“once the finding of concealment and subsequent levy of penalties under Section 271 (1)(c) of the Act has been struck down by the Tribunal, the assessing officer has no other alternative except to correct his order under Section 154 of the Act as per the directions of the Tribunal.” <\/em>It was further held in the said case that\u00a0“the finding of the Appellate Tribunal was conclusive and the prosecution cannot be sustained since the penalty after having been decided by the complainant following the Appellate Tribunal’s order, no offence survives under the Income Tax Act and thus\u00a0quashing of prosecution is automatic.”<\/strong><\/em><\/p>\n

In the matter at hand, the High Court, following the law laid down in K.C. Builders,\u00a0<\/em>held that it will an empty formality to direct the petitioner to approach the trial Magistrate, who had otherwise kept the application preferred by the petitioners pending since 15-01-2014. Resultantly, the Court exercised its inherent powers and quashed the criminal proceedings pending against the petitioner. The petition was allowed. [System (India) Castings v. CIT, 2019 SCC OnLine Chh 63<\/b><\/a>, decided on 26-06-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Chhattisgarh High Court:\u00a0Prashant Kumar Mishra, J. quashed criminal proceedings pending against the petitioner-assessee before the Chief Judicial Magistrate for the commission of <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[13081,2627,11061,36524,36525],"class_list":["post-216659","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-income-tax-act","tag-Penalty","tag-prosecution","tag-section-276-c-of-income-tax-act","tag-section-277-of-income-tax-act"],"yoast_head":"\nChh HC | Prosecution under Ss. 276-C and 277 of Income Tax Act doesn't survive if penalty imposed on assessee is deleted by appellate authority | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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Chandrasekharan, J. declined to quash prosecution against actor SJ Suryah as the order of the Income Tax Appellate Authority, cancelling the assessment orders was not on merits.\u00a0 \u00a0 FACTUAL BACKGROUND:\u00a0 The petitioner filed the petitions under Section 482 of the Code of Criminal Procedure (CrPC) and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Madras High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":211103,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/28\/madras-hc-it-department-should-not-launch-prosecution-in-haste-since-law-of-limitation-under-s-468-crpc-is-excluded\/","url_meta":{"origin":216659,"position":1},"title":"Madras HC | IT Department should not launch prosecution in haste since law of limitation under S. 468 CrPC is excluded","author":"Bhumika Indulia","date":"February 28, 2019","format":false,"excerpt":"Madras High Court: The Bench of P.N. Prakash, J., in a criminal revision case preferred in respect of setting aside the order of Additional Chief Metropolitan Magistrate, Chennai, stated that, \u201cThe very edifice on which the prosecution was launched against the accused, crumbled like a pack of cards.\u201d The factual\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":258784,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/20\/tax-liability\/","url_meta":{"origin":216659,"position":2},"title":"If a person willfully attempts to evade tax, he can be prosecuted under S. 276C(1) of the Income Tax Act: Bom HC","author":"Bhumika Indulia","date":"December 20, 2021","format":false,"excerpt":"Bombay High Court: The Division Bench of K.R. Shriram and Amit B. Borkar, JJ., discussed when a person can be prosecuted under Section 276C(1) of the Income Tax Act. Petitioner challenged the order passed by respondent 3 sanctioning the prosecution against the petitioner under Section 276C (1) of the Income\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":198403,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/07\/11\/penalty-under-section-2711c-of-income-tax-act-is-not-automatic-intentional-wrongdoing-by-the-assessee-has-to-be-established\/","url_meta":{"origin":216659,"position":3},"title":"Penalty under Section 271(1)(c) of Income Tax Act is not automatic, intentional wrongdoing by the assessee has to be established","author":"Bhumika Indulia","date":"July 11, 2018","format":false,"excerpt":"Delhi High Court: A Division Bench comprising of Ravindra Bhat and A.K. Chawla, JJ. dismissed Revenue\u2019s appeal holding that Income Tax Appellate Tribunal (ITAT) was right in holding that the assessee was not liable to penalty under Section 271(1)(c) of Income Tax Act, 1961. The assessee, manufacturers of TV parts,\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":320635,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/23\/existence-of-mens-rea-is-essential-requirement-for-conviction-under-section-276cc-of-income-tax-act-rajasthan-high-court-scc-times\/","url_meta":{"origin":216659,"position":4},"title":"Existence of \u2018Mens Rea\u2019 is essential requirement for conviction under Section 276CC of Income Tax Act: Rajasthan High Court","author":"Ritu","date":"April 23, 2024","format":false,"excerpt":"Rajasthan High Court held that the Income Tax Department failed to prove that there was \u2018Mens Rea\u2019, i.e., willful attempt to evade any tax, penalty or interest chargeable on part of the respondent.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Rajasthan High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":289244,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/12\/no-tds-penalty-for-late-payment-under-section-271-c-of-it-actsc-legal-research-legal-news-updates-taxation-supreme-court-justice-mr-shah-tax-deduction\/","url_meta":{"origin":216659,"position":5},"title":"No penalty leviable under Section 271-C of Income Tax Act on mere belated remittance of TDS by assessee: Supreme Court","author":"Editor","date":"April 12, 2023","format":false,"excerpt":"The Supreme Court observed that the consequences on nonpayment or belated remittance of the TDS would be under Section 201(1A) and Section 276-B of Income Tax Act, 1961.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"TDS penalty for late payment","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1088.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1088.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1088.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1088.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/216659","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=216659"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/216659\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=216659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=216659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=216659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}