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HomeDirect TaxIncome Tax Prosecution Quashed: Madras HC Holds Complaint Without Jurisdiction & Prior...

Income Tax Prosecution Quashed: Madras HC Holds Complaint Without Jurisdiction & Prior Assessment Is Abuse of Process

Direct Tax

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By Mariya Paliwala
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The Madras High Court has quashed criminal proceedings initiated against an assessee for alleged failure to file income tax returns, holding that prosecution without jurisdiction, proper assessment, and initiation of penalty proceedings amounts to abuse of process of law. The bench of Justice G.K. Ilanthiraiyan has observed that only the Assessing Officer vested with jurisdiction…

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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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