M/S.GURU NANAK ENTERPRISES vs I.T.O., DISTT.CIRCLE-II,JAIPUR — Crl.A. No. 1151/1999

Case under Section II-D. Status: Disposed.

Disposed

CNR: SCIN010010581999

Filing Date

16-Jan-1999

Registration No

Crl.A. No. 1151/1999

Diary Number

1058/1999

Order Date

03-Nov-2004

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 30-May-2026

Acts & Sections

Section II-D

Petitioner(s)

  1. 1.M/S.GURU NANAK ENTERPRISES

    Adv. K. L. JANJANI

Respondent(s)

  1. 1.I.T.O., DISTT.CIRCLE-II,JAIPUR

    Adv. SHAIL KUMAR DWIVEDI

Case History

  1. Case disposedDisposed

  2. 03-Nov-2004

    ROP - of Main CaseView PDF

  3. 16-Jan-1999

    Case filed

    Registration No. Crl.A. No. 1151/1999

View Full Judgment
casestatus.in Summary

Summary of Crl.A. No. 1151/1999 - Guru Nanak Enterprises v. ITO The Supreme Court allowed Guru Nanak Enterprises' appeal and quashed the criminal prosecution initiated under Section 276 CC of the Income Tax Act. The appellant's final assessed tax liability was Rs. 1,360, which fell below the Rs. 3,000 threshold under Section 276 CC proviso (ii)(b), making the prosecution wholly unwarranted. The Court set aside the High Court's summary dismissal and quashed all proceedings before the Special Judicial Magistrate, Jaipur. This case analysis is maintained by casestatus.in based on publicly available court records.

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