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Mere Delay in Tax Payment Does Not Attract Section 276C(2) Prosecution: Bombay HC
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AdvertisementDinar Tarcar Resources (India) Pvt Ltd. Vs Income Tax Department (Bombay High Court) The Bombay High Court considered a writ petition challenging the order dated 7 November 2025 by the Chief Judicial Magistrate (CJM), Merces, issuing process against the petitioners in a complaint filed under Section 276C(2) of the Income-tax Act, 1961, alleging a wilful attempt to evade payment of tax for Assessment Year 2012-13.
The petition also challenged the complaint itself.
The petitioners contended that the order issuing process had been passed mechanically despite a Nil Dues Certificate and an order un...