https://www.taxtmi.com/caselaws?id=303382 The court upheld the prosecution under Section 276CC of the Income Tax Act for non-filing of the return of income for Assessment Year 2014-15. The court found that the provision allows prosecution for willful failure to furnish the return as required under Section 139 or in response to notices under Sections 142 or 148. Emphasizing the importance of complying with tax laws, the court dismissed the petition challenging the prosecution, allowing the trial to proceed. en-us Fri, 28 Jan 2022 00:00:00 +0530 Mon, 18 Jul 2022 20:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303382 The court upheld the prosecution under Section 276CC of the Income Tax Act for non-filing of the return of income for Assessment Year 2014-15. The court found that the provision allows prosecution for willful failure to furnish the return as required under Section 139 or in response to notices under Sections 142 or 148. Emphasizing the importance of complying with tax laws, the court dismissed the petition challenging the prosecution, allowing the trial to proceed. Case-Laws Income Tax Fri, 28 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303382