SASI ENTERPRISES vs. ASSISTANT COMMISSIONER OF INCOME TAX
Crl.A. No.-000061-000061 - 2007Supreme Court30 Jan 2014
Bench: The Additional Chief Metropolitan Magistrate (Egmore), Chennai, For The Willful & Deliberate Failure To File Returns For The Assessment Years 1991-92, 1992-93 & Hence Committing Offences Punishable Under Section 276 Cc Of The Income Tax Act, 1961 (For Short “The Act”). Complaints Were Filed On 21.8.1997 After Getting The Sanction From The Commissioner Of Income Tax, Central Ii, Chennai Under Section 279(1) Of The Income Tax Act. Appellants Filed Two Discharge Petitions Under Section 245(2) Cr.P.C., Which Were Dismissed By The Chief Metropolitan Magistrate Vide Order Dated 14.6.2006. Appellants Preferred Crl. R.C. Nos.781 To 786 Of 2006 Before The High Court Of Madras Which Were Dismissed By The High Court Vide Its Common Order Dated 2.12.2006, Which Are The Subject Matters Of These Appeals.
Section 133ASection 139(1)Section 139(4)Section 245(2)Section 276Section 279(1)
482/- on giving effect to the order of the Income
Tax Appellate Tribunal (B Bench), Chennai dated 1.9.2006
and after giving credit of pre-paid tax for the assessment
year 1991-92. For the assessment year 1992-93 for the
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JUDGMENT
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firm, final tax liability was determined at Rs.52,47,594/- on
giving effect to the order
