https://www.taxtmi.com/caselaws?id=371817 The High Court dismissed the petition challenging a summoning order under Section 276 CC of the Income Tax Act, 1961. The petitioners' claims of no breach of provisions leading to the offense and abuse of process of law were rejected. The Court emphasized the importance of timely filing of income tax returns to avoid prosecution, noting that failure to comply with obligations under Sections 139 (1) or 142 (1) or 148 constituted distinct offenses. The benefit of the proviso to Section 276 CC was limited to cases of voluntary filing under Section 139 (1) and did not apply to non-compliance detected through notices under Sections 142 (1) or 148. en-us Mon, 26 Nov 2018 00:00:00 +0530 Tue, 11 Dec 2018 06:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371817 The High Court dismissed the petition challenging a summoning order under Section 276 CC of the Income Tax Act, 1961. The petitioners' claims of no breach of provisions leading to the offense and abuse of process of law were rejected. The Court emphasized the importance of timely filing of income tax returns to avoid prosecution, noting that failure to comply with obligations under Sections 139 (1) or 142 (1) or 148 constituted distinct offenses. The benefit of the proviso to Section 276 CC was limited to cases of voluntary filing under Section 139 (1) and did not apply to non-compliance detected through notices under Sections 142 (1) or 148. Case-Laws Income Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371817