https://www.taxtmi.com/highlights?id=66516 Offence punishable u/s 276CC - failure to file the return of income (ITR) - in the instant case on hand, there is no evasion of tax. It is not the case that no return has been filed. In fact, return has been filed and refund has also been ordered. - there is no willful failure on the part of the petitioner to file return. Therefore, offence u/s 276 CC would not be attracted - HC en-us Sat, 12 Nov 2022 13:44:20 +0530 Sat, 12 Nov 2022 13:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66516 Offence punishable u/s 276CC - failure to file the return of income (ITR) - in the instant case on hand, there is no evasion of tax. It is not the case that no return has been filed. In fact, return has been filed and refund has also been ordered. - there is no willful failure on the part of the petitioner to file return. Therefore, offence u/s 276 CC would not be attracted - HC Highlights Income Tax Sat, 12 Nov 2022 13:44:20 +0530 https://www.taxtmi.com/highlights?id=66516