Supreme Court · 1998 INSC 399 · Decided 16 October 1998
Union of India and ANR. v. Banwari Lal Agarwal
- Court
- Supreme Court of India
- Citation
- 1998 INSC 399 · [1998] SUPP. 2 S.C.R. 356
- Case number
- CRIMINAL APPEAL No. 1087/1998
- Decided
- 16 October 1998
- Bench
- M.K. MUKHERJEE, B.N. KIRPAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- Income Tax Act Section 132
Headnote
Income Tax Act, 1961: Sections I 32, 276-C and 279(2). Assessee-Search and seizure-Returns filed subsequent to--Delay in C filing of the Returns-Assessee disclosing income much less than the income assessed-prosecution under Section 276-C-Application filed by Assessee under Section 482-High Court action could be taken against the respondent-Assessee was not afforded an opportunity to compound the matter under section 279(2) prior to the institution of the D prosecution-Therefore it's initiation was not valid-Appeal before Supreme Court-Held the decision of the High Court was clearly
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