https://www.taxtmi.com/caselaws?id=466164 Failure to furnish an income tax return may attract prosecution for the offence under section 276-CC. The text notes that an accused's prior application for compounding, by itself, does not make the complaint non-maintainable if the application was still undecided when the complaint was filed. It also states that, at the stage of framing charge, the trial court is not required to examine why the department did not compound the offence. The discussion further records a willingness to compound the late-filing offence. en-us Fri, 28 Mar 2014 00:00:00 +0530 Tue, 27 Jan 2026 19:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466164 Failure to furnish an income tax return may attract prosecution for the offence under section 276-CC. The text notes that an accused's prior application for compounding, by itself, does not make the complaint non-maintainable if the application was still undecided when the complaint was filed. It also states that, at the stage of framing charge, the trial court is not required to examine why the department did not compound the offence. The discussion further records a willingness to compound the late-filing offence. Case-Laws Income Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466164