https://www.taxtmi.com/caselaws?id=450133 Madras HC dismissed a petition challenging prosecution under Section 276CC for willful failure to file income tax returns. The petitioner argued non-willfulness citing ill health and sufficient TDS coverage. The court held that willful failure to file returns under Section 139(1) triggers statutory presumption under Section 278E, shifting burden to petitioner to prove contrary at trial. The court rejected arguments that TDS coverage negates filing obligation or that pending appeal proceedings bar prosecution. Since trial had commenced, the court declined to interfere with criminal proceedings initiated in 2017, directing completion within three months. en-us Tue, 27 Feb 2024 00:00:00 +0530 Tue, 27 Feb 2024 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450133 Madras HC dismissed a petition challenging prosecution under Section 276CC for willful failure to file income tax returns. The petitioner argued non-willfulness citing ill health and sufficient TDS coverage. The court held that willful failure to file returns under Section 139(1) triggers statutory presumption under Section 278E, shifting burden to petitioner to prove contrary at trial. The court rejected arguments that TDS coverage negates filing obligation or that pending appeal proceedings bar prosecution. Since trial had commenced, the court declined to interfere with criminal proceedings initiated in 2017, directing completion within three months. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450133