https://www.taxtmi.com/caselaws?id=76479 A member of a Hindu undivided family could not be fastened with criminal liability for delayed filing of income-tax returns where the filing duty under section 140 rested on the karta. The offence under section 276CC was complete on expiry of the prescribed time, and section 278C(2) required the complaint to allege consent or connivance by the applicant when the default occurred. Because the complaint disclosed no factual basis showing that the applicant had assumed the filing obligation or participated in the default before the due date, later participation in tax proceedings was insufficient. The complaint proceedings were therefore quashed. en-us Mon, 14 Jul 2008 00:00:00 +0530 Sat, 26 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76479 A member of a Hindu undivided family could not be fastened with criminal liability for delayed filing of income-tax returns where the filing duty under section 140 rested on the karta. The offence under section 276CC was complete on expiry of the prescribed time, and section 278C(2) required the complaint to allege consent or connivance by the applicant when the default occurred. Because the complaint disclosed no factual basis showing that the applicant had assumed the filing obligation or participated in the default before the due date, later participation in tax proceedings was insufficient. The complaint proceedings were therefore quashed. Case-Laws Income Tax Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76479