https://www.taxtmi.com/caselaws?id=17871 The court upheld the validity of criminal complaints under Section 276CC of the Income-tax Act, 1961, against petitioners who failed to file income tax returns on time. It found that the petitioners willfully failed to furnish returns within the prescribed period, leading to penalty proceedings and imposed penalties. The court rejected arguments regarding the interpretation of statutory timelines and the discovery of failures, emphasizing that the petitioners' explanations did not warrant halting prosecution. Ultimately, the court dismissed the writ petitions, stating that the complaints contained sufficient averments to constitute an offence under Section 276CC. en-us Thu, 21 Nov 1996 00:00:00 +0530 Fri, 25 Sep 2009 13:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17871 The court upheld the validity of criminal complaints under Section 276CC of the Income-tax Act, 1961, against petitioners who failed to file income tax returns on time. It found that the petitioners willfully failed to furnish returns within the prescribed period, leading to penalty proceedings and imposed penalties. The court rejected arguments regarding the interpretation of statutory timelines and the discovery of failures, emphasizing that the petitioners' explanations did not warrant halting prosecution. Ultimately, the court dismissed the writ petitions, stating that the complaints contained sufficient averments to constitute an offence under Section 276CC. Case-Laws Income Tax Thu, 21 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17871