https://www.taxtmi.com/caselaws?id=446541 The Madras HC dismissed a petition seeking to quash prosecution under Section 276CC for failure to file income tax returns for AY 2013-14. The petitioner argued that a search conducted on 03.09.2013 was premature since the filing deadline was 30.09.2013. The HC held that the search did not prevent filing returns by the statutory deadline. Filing returns under Section 139(1) is mandatory, and non-compliance creates a presumption of mens rea under Section 278E. The court ruled that search under Section 132 and subsequent notice under Section 153A are distinct from the mandatory filing requirement under Section 139(1). The petitioner failed to file returns even after receiving notice under Section 153A, justifying the prosecution. en-us Fri, 01 Dec 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446541 The Madras HC dismissed a petition seeking to quash prosecution under Section 276CC for failure to file income tax returns for AY 2013-14. The petitioner argued that a search conducted on 03.09.2013 was premature since the filing deadline was 30.09.2013. The HC held that the search did not prevent filing returns by the statutory deadline. Filing returns under Section 139(1) is mandatory, and non-compliance creates a presumption of mens rea under Section 278E. The court ruled that search under Section 132 and subsequent notice under Section 153A are distinct from the mandatory filing requirement under Section 139(1). The petitioner failed to file returns even after receiving notice under Section 153A, justifying the prosecution. Case-Laws Income Tax Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446541