https://www.taxtmi.com/caselaws?id=10795 The High Court allowed the revisions, setting aside the conviction of the accused under section 276CC of the Income-tax Act, 1961. The court emphasized that the accused had been acquitted based on the extension of time granted by the Department for submitting income tax returns. It was found that no offence was established as the petitioner had complied with the Department's allowance for an extended submission period. The fine amount paid was ordered to be returned, underscoring the importance of following legal procedures and timely document submission to avoid legal repercussions. en-us Fri, 05 Dec 2003 00:00:00 +0530 Sat, 25 Jul 2009 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10795 The High Court allowed the revisions, setting aside the conviction of the accused under section 276CC of the Income-tax Act, 1961. The court emphasized that the accused had been acquitted based on the extension of time granted by the Department for submitting income tax returns. It was found that no offence was established as the petitioner had complied with the Department's allowance for an extended submission period. The fine amount paid was ordered to be returned, underscoring the importance of following legal procedures and timely document submission to avoid legal repercussions. Case-Laws Income Tax Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10795