https://www.taxtmi.com/caselaws?id=412217 Further criminal proceedings under Section 276CC of the Income-tax Act were viewed as vulnerable where the return had been filed within the time permitted under Section 139(4), was accepted by the department, and no penalty for late filing had been imposed under Section 271(1)(a). On those facts, the complaint was treated as disclosing a prima facie abuse of the process of law, and interim protection was considered justified pending further examination. Interim stay of the criminal proceedings was granted. en-us Mon, 06 Sep 2021 00:00:00 +0530 Mon, 13 Sep 2021 09:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412217 Further criminal proceedings under Section 276CC of the Income-tax Act were viewed as vulnerable where the return had been filed within the time permitted under Section 139(4), was accepted by the department, and no penalty for late filing had been imposed under Section 271(1)(a). On those facts, the complaint was treated as disclosing a prima facie abuse of the process of law, and interim protection was considered justified pending further examination. Interim stay of the criminal proceedings was granted. Case-Laws Income Tax Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412217