https://www.taxtmi.com/caselaws?id=11496 Omission of the relevant default provision from the Income-tax Act, 1961 was treated as obliterating that provision for pending prosecution, so criminal proceedings for failure to file the return on time could not be continued for the earlier assessment year. The prosecution had been founded on delayed furnishing of the return under section 139(1) read with the penal provisions in the complaint, but the Court applied the principle that once the provision creating the default is omitted, the foundation for prosecution disappears. The complaints were therefore liable to be quashed in favour of the assessee. en-us Thu, 14 Nov 2002 00:00:00 +0530 Tue, 11 Aug 2009 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11496 Omission of the relevant default provision from the Income-tax Act, 1961 was treated as obliterating that provision for pending prosecution, so criminal proceedings for failure to file the return on time could not be continued for the earlier assessment year. The prosecution had been founded on delayed furnishing of the return under section 139(1) read with the penal provisions in the complaint, but the Court applied the principle that once the provision creating the default is omitted, the foundation for prosecution disappears. The complaints were therefore liable to be quashed in favour of the assessee. Case-Laws Income Tax Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11496