Prosecution under Section 276CC stayed pending challenge to criminal complaints after Section 153A return filings

Prosecution under Section 276CC of the Income-tax Act was challenged on the basis that returns were filed pursuant to Section 153A notice after search and seizure, with the petitioner contending that the revised returns disclosed the same income as the earlier returns. The matter concerned whether the criminal complaints could continue in light of those returns and the pending challenge to the complaint proceedings. Notice was issued, and further proceedings in the criminal complaints were stayed until the next date of listing.

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Issues: Whether prosecution under Section 276CC of the Income-tax Act, 1961 could proceed in the face of returns filed pursuant to notice under Section 153A of the Income-tax Act, 1961, and whether further proceedings in the criminal complaints required interim protection.

Analysis: The petition referred to assessment years 2011-2012 and 2012-2013, belated filing of the original returns, subsequent search and seizure proceedings, issuance of notice under Section 153A of the Income-tax Act, 1961, extension of time to file the fresh returns, and the stand that the returns filed under Section 153A disclosed the same income as the earlier returns. It was also noted that prosecution had been initiated under Section 276CC of the Income-tax Act, 1961 and that the petitioner had challenged the complaint proceedings before the High Court.

Outcome: Notice issued. Further proceedings in the criminal complaints were stayed until the next date of listing.

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