https://www.taxtmi.com/caselaws?id=404372 The court quashed the proceedings under sections 276(C)(1) and 276CC of the Income-tax Act 1961 against the petitioner for failure to submit the return for the assessment year 2013-14. The court found that the complaint was flawed as it included incorrect sections and the petitioner had actually filed the return, showing no tax payable after adjustments. Emphasizing the importance of accurate legal procedures, the court ruled in favor of the petitioner, highlighting the need to avoid unjust prosecution and abuse of legal process. en-us Wed, 04 Nov 2020 00:00:00 +0530 Mon, 27 Jul 2026 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404372 The court quashed the proceedings under sections 276(C)(1) and 276CC of the Income-tax Act 1961 against the petitioner for failure to submit the return for the assessment year 2013-14. The court found that the complaint was flawed as it included incorrect sections and the petitioner had actually filed the return, showing no tax payable after adjustments. Emphasizing the importance of accurate legal procedures, the court ruled in favor of the petitioner, highlighting the need to avoid unjust prosecution and abuse of legal process. Case-Laws Income Tax Wed, 04 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404372