https://www.taxtmi.com/caselaws?id=765691 In a prosecution under section 276CC of the Income-tax Act, belated filing of returns does not by itself bar criminal proceedings, because the offence is attracted by failure to furnish the return within the prescribed time and the proviso protects only voluntary filing before detection or before notice under sections 142 or 148. Payment of penalty for delayed filing does not extinguish prosecution, as penalty and criminal liability operate in different fields. The Karnataka HC also noted that section 278E creates a rebuttable presumption of culpable mental state, which the accused must displace at trial. The challenge based on denial of hearing before sanction failed on the record, and the prosecution was allowed to continue. en-us Thu, 16 Jan 2025 00:00:00 +0530 Fri, 07 Feb 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765691 In a prosecution under section 276CC of the Income-tax Act, belated filing of returns does not by itself bar criminal proceedings, because the offence is attracted by failure to furnish the return within the prescribed time and the proviso protects only voluntary filing before detection or before notice under sections 142 or 148. Payment of penalty for delayed filing does not extinguish prosecution, as penalty and criminal liability operate in different fields. The Karnataka HC also noted that section 278E creates a rebuttable presumption of culpable mental state, which the accused must displace at trial. The challenge based on denial of hearing before sanction failed on the record, and the prosecution was allowed to continue. Case-Laws Income Tax Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765691