https://www.taxtmi.com/caselaws?id=441109 A return filed under Section 139(4) does not cure the default of failing to furnish the return within time under Section 139(1) of the Income-tax Act. In proceedings under Section 482 CrPC, allegations that the return was belated and self-assessment tax was paid later were sufficient to disclose a prima facie basis for prosecution under Sections 276CC and 276C(2). The statutory presumption of culpable mental state under Section 278E could not be displaced at the pre-trial stage, and the issue of absence of wilfulness was left for trial. The criminal complaint was therefore not liable to be quashed. en-us Tue, 11 Jul 2023 00:00:00 +0530 Wed, 02 Aug 2023 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441109 A return filed under Section 139(4) does not cure the default of failing to furnish the return within time under Section 139(1) of the Income-tax Act. In proceedings under Section 482 CrPC, allegations that the return was belated and self-assessment tax was paid later were sufficient to disclose a prima facie basis for prosecution under Sections 276CC and 276C(2). The statutory presumption of culpable mental state under Section 278E could not be displaced at the pre-trial stage, and the issue of absence of wilfulness was left for trial. The criminal complaint was therefore not liable to be quashed. Case-Laws Income Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441109