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HomeDirect TaxPrima Facie Case Sufficient for Prosecution Under Income Tax Act; Rajasthan High...

Prima Facie Case Sufficient for Prosecution Under Income Tax Act; Rajasthan High Court Refuses to Quash Cognizance Order

Direct Tax

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By Mariya Paliwala
Rajasthan hc

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The Rajasthan High Court has held that at the stage of taking cognizance in criminal proceedings under the Income Tax Act, only a prima facie case is required to be examined, and not a detailed evaluation of evidence or defence.  Dismissing a petition challenging prosecution under Section 276C(1) of the Income Tax Act, the bench…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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