Failure to furnish return can trigger prosecution under Section 276CC when not filed pursuant to statutory notices. Prosecution under Section 276CC is launched if a person fails to furnish the return of income when required: under Section 139(1); in response to a notice under Section 142(1)(i); in response to a notice under Section 148 for re assessment; or in response to a notice under Section 153A for assessment in case of search.
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.
Failure to furnish return can trigger prosecution under Section 276CC when not filed pursuant to statutory notices.
Prosecution under Section 276CC is launched if a person fails to furnish the return of income when required: under Section 139(1); in response to a notice under Section 142(1)(i); in response to a notice under Section 148 for re assessment; or in response to a notice under Section 153A for assessment in case of search.
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