30 August 2022
If the self assessment tax not paid and person is prosecuted in magistrate court. If the person pays the self assessment tax in full or in installment, how the court close the prosecution against the assessment. The person filed ITR in the year 17 18 Ay. The amount is Rs. 156000.00
31 August 2022
Payment after filing of complaint wont result in closing of complaint automatically.
Offence however is compoundable on payment of 100% of tax sought to be evaded.
Also if there are no averments in complaint as regards failure being wilfully, one could approach High Court for quashing of complaint. Quashing may be available on some other grounds as well.
31 August 2022
Thank you for your reply. I called person and told me he can make payment in 3 installment in court.before next date. But now he is confused as I sent your reply.
31 August 2022
Well, just that give 3 installments offer to department and say you will pay subject to department agreeing to compounding.
pay if department agrees. Confusion and complexities will arise only if department does not agree to compounding.
31 August 2022
Well, just that give 3 installments offer to department and say you will pay subject to department agreeing to compounding.
pay if department agrees. Confusion and complexities will arise only if department does not agree to compounding.