SC upholds quashing of criminal case under Section 276CC for non-filing of income tax return after revised return filed

The SC dismissed the review petition challenging the quashing of criminal proceedings under Section 276CC related to non-filing of income tax return for AY 2012-2013. The court noted the appellant had filed a revised return, penalty proceedings were dropped, and a refund was ordered. Finding no error in the earlier order, the SC upheld the quashing of the criminal case and confirmed that continuing prosecution was unnecessary.

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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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