https://www.taxtmi.com/caselaws?id=21383 Charging interest under section 139(8) of the Income-tax Act, 1961 does not, after the 1 April 1971 amendment to section 139, imply an extension of time to file the return. That interest levy by itself does not negate wilful default or bar prosecution under section 276CC. Whether the failure was wilful remains a question of fact, and the complaint was stated to contain prima facie averments of such default. The earlier ruling on the same point was treated as governing the petition, so the request to quash the prosecution failed. en-us Wed, 04 Mar 1992 00:00:00 +0530 Tue, 24 Nov 2009 10:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21383 Charging interest under section 139(8) of the Income-tax Act, 1961 does not, after the 1 April 1971 amendment to section 139, imply an extension of time to file the return. That interest levy by itself does not negate wilful default or bar prosecution under section 276CC. Whether the failure was wilful remains a question of fact, and the complaint was stated to contain prima facie averments of such default. The earlier ruling on the same point was treated as governing the petition, so the request to quash the prosecution failed. Case-Laws Income Tax Wed, 04 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21383