https://www.taxtmi.com/highlights?id=73363 Offence punishable u/s 276CC - non filing of income tax return - on receipt of notice u/s 276CC petitioner filed his income of return, accordingly, the petitioner had paid Advance Tax, TDS, TCS, Self Assessment Tax - the proviso (ii) b of Section 276CC comes for rescue of the petitioner from the rigor of the prosecution under Section 276CC of the Income Tax Act. - HC en-us Sat, 02 Dec 2023 20:04:58 +0530 Sat, 02 Dec 2023 20:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73363 Offence punishable u/s 276CC - non filing of income tax return - on receipt of notice u/s 276CC petitioner filed his income of return, accordingly, the petitioner had paid Advance Tax, TDS, TCS, Self Assessment Tax - the proviso (ii) b of Section 276CC comes for rescue of the petitioner from the rigor of the prosecution under Section 276CC of the Income Tax Act. - HC Highlights Income Tax Sat, 02 Dec 2023 20:04:58 +0530 https://www.taxtmi.com/highlights?id=73363