https://www.taxtmi.com/caselaws?id=11814 A prosecution for wilful failure to furnish an income-tax return in time was not quashed merely because the return was filed after notice under section 148(1). The alleged delay and its wilfulness were treated as factual questions, including the accused's mental state, which had to be examined at trial and not in section 482 CrPC proceedings. Orders relating to penalty or interest did not bar the criminal prosecution. The complaint was therefore maintainable, and the accused was left to raise factual and legal defences before the trial court. en-us Sat, 19 Oct 2002 00:00:00 +0530 Tue, 09 Feb 2010 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11814 A prosecution for wilful failure to furnish an income-tax return in time was not quashed merely because the return was filed after notice under section 148(1). The alleged delay and its wilfulness were treated as factual questions, including the accused's mental state, which had to be examined at trial and not in section 482 CrPC proceedings. Orders relating to penalty or interest did not bar the criminal prosecution. The complaint was therefore maintainable, and the accused was left to raise factual and legal defences before the trial court. Case-Laws Income Tax Sat, 19 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11814