https://www.taxtmi.com/caselaws?id=20085 The High Court acquitted the petitioner of the offence under section 276CC(ii) of the Income-tax Act for failing to furnish a return of income within the prescribed time. The court emphasized the necessity of proving wilful default, requiring clear and reliable evidence of intentional, deliberate actions with full knowledge of legal consequences. The prosecution's failure to adequately establish wilfulness, coupled with doubts regarding the credibility of the petitioner's medical certificate, led to the acquittal. The court stressed that mere delay does not automatically indicate wilful default, ultimately ruling in favor of the petitioner and ordering the return of any deposited fine. en-us Wed, 15 Dec 1993 00:00:00 +0530 Wed, 11 Nov 2009 16:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20085 The High Court acquitted the petitioner of the offence under section 276CC(ii) of the Income-tax Act for failing to furnish a return of income within the prescribed time. The court emphasized the necessity of proving wilful default, requiring clear and reliable evidence of intentional, deliberate actions with full knowledge of legal consequences. The prosecution's failure to adequately establish wilfulness, coupled with doubts regarding the credibility of the petitioner's medical certificate, led to the acquittal. The court stressed that mere delay does not automatically indicate wilful default, ultimately ruling in favor of the petitioner and ordering the return of any deposited fine. Case-Laws Income Tax Wed, 15 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20085