https://www.taxtmi.com/caselaws?id=446055 Prosecution for delayed filing of an income-tax return under Section 276CC cannot rest on a non-speaking rejection of the assessee's explanation. Where the assessee attributes the delay to illness and lack of knowledge and denies wilful default, the competent authority must apply its mind to that explanation and record reasons on the question of wilfulness before prosecution is sustained. A cryptic statement that the reply is unsatisfactory is insufficient. In the present matter, the discharge rejection was quashed because the order did not show any reasoned consideration of the explanation or surrounding circumstances. en-us Fri, 10 Nov 2023 00:00:00 +0530 Mon, 13 Jan 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446055 Prosecution for delayed filing of an income-tax return under Section 276CC cannot rest on a non-speaking rejection of the assessee's explanation. Where the assessee attributes the delay to illness and lack of knowledge and denies wilful default, the competent authority must apply its mind to that explanation and record reasons on the question of wilfulness before prosecution is sustained. A cryptic statement that the reply is unsatisfactory is insufficient. In the present matter, the discharge rejection was quashed because the order did not show any reasoned consideration of the explanation or surrounding circumstances. Case-Laws Income Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446055