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of HC upheld criminal proceedings against assessee under s.276CC of Income Tax Act for willful delay in filing returns. Payment of penalty under Chapter 21 does not preclude prosecution under Chapter 22. Court distinguished from C.P Yogeshwara case where proceedings were quashed due to returns filed before sanction order. Applying s.278E presumption and following Sasi Enterprises precedent, HC ruled assessee must present defense evidence before Magistrate to rebut presumption of culpable mental state. Petition dismissed while preserving right to raise defenses during trial. Court emphasized separate nature of penalty and prosecution provisions under IT Act.
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