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of <h1>SC upholds quashing of criminal case under Section 276CC for non-filing of income tax return after revised return filed</h1> <h3>ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE Versus R.P. DARRMALINGAM</h3> The SC dismissed the review petition challenging the quashing of criminal proceedings under Section 276CC related to non-filing of income tax return for ... Review petition - Offence punishable u/s 276CC - mens rea of the petitioner - rebuttal of presumption u/s 278E - non filing of the income tax return for the assessment year 2012-2013 - as decided [2024 (12) TMI 1219 - SC ORDER] continuing the criminal proceedings would be unnecessary. We are dealing with a case where the appellant did in fact file the revised income tax return, and penalty proceedings which were initiated against the appellant itself have been dropped. As a consequence, refund was also ordered. Criminal proceedings initiated under Section 276CC against the appellant stands quashed. HELD THAT:- As perused the Review Petition and record of the Criminal Appeal and are convinced that the order, of which review has been sought, does not suffer from any error apparent warranting its reconsideration. Review Petitions is, accordingly, dismissed. The Supreme Court, through Justices M. M. Sundresh and Aravind Kumar, rejected the application for oral hearing and condoned the delay. Upon review of the petition and the Criminal Appeal record, the Court found 'no error apparent warranting its reconsideration.' Consequently, the Review Petition was dismissed, and all pending applications were disposed of.
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