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SC directs Jayalalithaa to face trial in income tax case

February 3, 2014, 7:20 am

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In a setback for Jayalalithaa, the Supreme Court has dismissed her appeal against prosecution by income tax department for not filing tax returns from 1991-94.

In a setback for Jayalalithaa, the Supreme Court has dismissed her appeal against prosecution by income tax department for not filing tax returns from 1991-94.

The SC on Thursday allowed the trial court to proceed against Jayalalithaa.

The SC on Thursday allowed the trial court to proceed against Jayalalithaa.

The central government through the income tax department had filed a criminal complaint in 1996 under Section 35-B of the Wealth Tax Act, alleging that Jayalalithaa had failed to file returns in due time for the assessment year 1993-1994.

The central government through the income tax department had filed a criminal complaint in 1996 under Section 35-B of the Wealth Tax Act, alleging that Jayalalithaa had failed to file returns in due time for the assessment year 1993-1994.

In spite of statutory notice, she "willfully and deliberately" failed to file returns, resulting in an ex-parte assessment order, it said.

In spite of statutory notice, she "willfully and deliberately" failed to file returns, resulting in an ex-parte assessment order, it said.

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