Non-filing Prosecution under section 276CC: non-filers flagged in AIMS for Assessing Officers to review and act under income tax law. Non-filers whose return filing deadline had lapsed and who did not respond to NMS identification have been designated as potential candidates for prosecution under section 276CC. These matters are recorded in the Actionable Information Monitoring System (AIMS), which allows marking cases as 'Proposed for prosecution' or 'Not proposed for prosecution,' and Assessing Officers are instructed to review AIMS data and take action if the statutory conditions for prosecution are met.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-filing Prosecution under section 276CC: non-filers flagged in AIMS for Assessing Officers to review and act under income tax law.
Non-filers whose return filing deadline had lapsed and who did not respond to NMS identification have been designated as potential candidates for prosecution under section 276CC. These matters are recorded in the Actionable Information Monitoring System (AIMS), which allows marking cases as "Proposed for prosecution" or "Not proposed for prosecution," and Assessing Officers are instructed to review AIMS data and take action if the statutory conditions for prosecution are met.
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