https://www.taxtmi.com/caselaws?id=430166 The Court quashed the complaint under Section 276 CC of the Income Tax Act, 1961, as there was no willful failure on the part of the petitioner to file the return within the specified time. Despite the return being filed beyond the prescribed time limit, there was no tax evasion, and a refund was issued. The Court concluded that the offense under Section 276 CC was not attracted, leading to the allowance of the Criminal Original Petition and the closure of related Criminal Miscellaneous Petitions. en-us Tue, 26 Jul 2022 00:00:00 +0530 Sat, 12 Nov 2022 09:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430166 The Court quashed the complaint under Section 276 CC of the Income Tax Act, 1961, as there was no willful failure on the part of the petitioner to file the return within the specified time. Despite the return being filed beyond the prescribed time limit, there was no tax evasion, and a refund was issued. The Court concluded that the offense under Section 276 CC was not attracted, leading to the allowance of the Criminal Original Petition and the closure of related Criminal Miscellaneous Petitions. Case-Laws Income Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430166