Supreme Court of India
Vijay Krishnaswami @ Krishnaswami Vijayakumar v. The Deputy Director of Income Tax (investigation)
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the foregoing discussions, we are constrained to allow these appeals setting aside the order impugned passed by the High Court.
Judgment, page 28
From the headnote
Issue for Consideration Whether continuation of the prosecution initiated by the revenue u/s.276C(1), Income Tax Act, 1961 against the appellant after passing an order by the Settlement Commission, would amount to abuse of process of Court; whether in the facts of the present case, the High Court was justified to dismiss the quashing petition filed by the appellant, and if not, what relief can be granted. Headnotes† Income Tax Act, 1961 – ss.276C(1), 245H(1) proviso to, 245D(4), 245I – Search conducted at the residence of the appellant, unaccounted cash of Rs.4,93,84,300/- was seized –
Authorities it was built on
- 1964 Navnitlal C. Javeri v. K. K. Sen, Appellate Assistant Commissioner of Income-tax, D Range, Bombay
- 2008 Commissioner of Central Excise, Bolpur v. Mis Ratan Melting & Wire Industries
- 1999 Uco Bank, Calcutta v. Commissioner of Income Tax, West Bengal
- 1996 M/s. Ranadey Micronutrients Etc. v. Collector of Central Excise
- 2004 K.C. Builders and Anr. v. The Assistant Commissioner of Income Tax
- 2022 Commissioner of Central Excise & Service Tax, Rohtak v. Merino Panel Product Ltd.
- 2016 J. K. Lakshmi Cement Ltd. v. Commercial Tax Officer, Pali
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