Whether presumption of Section 132(4A) is applicable in cases of prosecution u/s 276C and 277

WHETHER PROSECUTION MAY CONTINUE IF TRIBUNAL HELD THAT THERE IS NO CONCEALMENT OF INCOME?

WHETHER PROSECUTION STANDS IF TAX AND INTEREST IS PAID BEFORE INITIATION OF PROSECUTION PROCEEDINGS?

WHETHER PROSECUTION STANDS IF TAX AND INTEREST IS PAID BEFORE INITIATION OF PROSECUTION PROCEEDINGS?

WHETHER PROSECUTION MAY CONTINUE IF TRIBUNAL HELD THAT THERE IS NO CONCEALMENT OF INCOME?

WHETHER AGE OF ASSESSEE IS RELEVANT AT TIME OF COMMISSION OF OFFENCE OR AT TIME OF PROSECUTION?

Whether delay of payment of tax can land assessee into prosecution proceedings?

WHETHER AGE OF ASSESSEE IS RELEVANT AT TIME OF COMMISSION OF OFFENCE OR AT TIME OF PROSECUTION?

Whether presumption in law that every unaccounted transaction would lead to imposition of tax?

Criminal prosecution on similar grounds on which penalty deleted, lead to unnecessary harassment

Whether mere failure to pay tax could be equated with wilful attempt to evade tax?

WHETHER CRIMINAL PROCEEDINGS TO BE KEPT IN ABEYANCE TILL DECISION IN STATUTORY APPEAL ?

Whether delay of payment of tax can land assessee into prosecution proceedings?

Whether wilful attempt can be inferred merely on failure to pay tax on time?

WHETHER COMPOUNDING OF AN OFFENCE AN ABSOLUTE RIGHT IN INCOME TAX MATTERS?

WHETHER COMPOUNDING OF AN OFFENCE AN ABSOLUTE RIGHT IN INCOME TAX MATTERS?

Whether mere failure to pay tax could be equated with wilful attempt to evade tax?

WHETHER DELAYED PAYMENT OF SELF-ASSESSMENT TAX CAN LAND ASSESSEE INTO PROSECUTION PROCEEDINGS?

WHETHER PROSECUTION IS MAINTAINABLE IF PENALTY IS DELETED BY HIGH COURT?

WHETHER PROSECUTION IS MAINTAINABLE IF PENALTY IS DELETED BY HIGH COURT?

WHETHER DELAYED PAYMENT OF SELF-ASSESSMENT TAX CAN LAND ASSESSEE INTO PROSECUTION PROCEEDINGS?