(a) the details of cases of tax evasion by corporates lying pending in various courts along with the cases out of these pending for more than six years including oldest pending and the duration of its pendency; and
(b) the details of tax evasion cases registered during the past five years, year-wise?
ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHIV PRATAP SHUKLA)
(a): The details of cases of Direct and Indirect tax evasion by corporates laying pending in various courts are as under:
Direct Tax
The data of tax evasion by corporates lying pending in various Courts is not maintained centrally. However, the details of the pending cases before various Courts, including Income Tax Appellate Tribunal for violations of various provisions of Income-tax Act, 1961, which may also include the cases of Tax evasion by corporate are as follows:
As on 31.03.2018
Supreme Court High Court Income Tax Appellate Tribunal
6224 39066 92766
Further, the details for the cases of tax evasion by corporate pending in various Courts in India for more than 6 years is not maintained centrally. However, the details of the cases pending as on 1.4.2017 for more than 5 years before various Courts, including Income Tax Appellate Tribunal for violations of various provisions of Income-tax Act, 1961 which may also include the cases of Tax evasion by corporates are as follows:
Pendency of appeals for more than 5 years as on 1.4.2017
Supreme Court High Court Income Tax Appellate Tribunal
839 6336 2516
Indirect Tax
As on 31.03.2018 Pending for more than 6 years
Forum Number Number
Supreme Court 1329 481
High Court 4708 1825
Customs, Excise and Service Tax Appellate Tribunal 23747 6799
Commissioner (Appeal) 14293 1165
Details of the oldest pending case is:
M/s. Ballarpur Industries Limited, Yamuna Nagar, Amount Rs. 0.09 crore pending since 20.08.1973.
(b): The details of Direct and Indirect Tax evasion cases registered during the past five years are as under:
Direct Tax
Details of Prosecution case filed for willful attempt to evade tax etc under section 276C (1) of the Income-tax Act, 1961 during last 5 years are as under:
F.Y. No. of Prosecution cases filed for willful attempt to evade tax etc u/s 276C(1)
2013-14 75
2014-15 121
2015-16 118
2016-17 277
2017-18 542
Separate figures for prosecution cases filed against corporate and non-corporate are not maintained centrally.
Indirect Tax
F.Y. Central Excise Service Tax
Detection Detection
2014-15 2123 6719
2015-16 2366 7534
2016-17 2127 8085
2017-18 903 5319
2018-19 (upto June, 2018) 162 1779
GST Evasion Cases
Year No. of Cases
2017 (July)- 2018 (June) 1205
These figures are for total evasion from all business units. The distinction between corporates & non-corporates has not been maintained.
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