Case Title: Manav Menon Versus DCIT Case No: CRL.O.P.No.26013 of 2021 and Crl.M.P.Nos.14387 & 14390 of 2021 Decided on: 17 October, 2023 CORAM:
The Madras High Court has decided that as a result of the tax payable falling below the designated level of Rs. 3,000 after accounting for prepaid taxes that the prosecution under Section 276CC of the Income Tax Act is not maintainable.