https://www.taxtmi.com/highlights?id=100651 Failure to furnish the return did not sustain criminal prosecution under section 276CC where the tax due was only Rs. 1,750 and the case fell within the proviso's monetary threshold. The HC held that the Department's objection, based on the assessee being a company and the absence of a completed regular assessment at the time of complaint, could not override the facts of the case. The later assessment order and pending penalty proceedings did not justify continuation of the prosecution. The criminal complaint for non-filing of return for the assessment year 2013-2014 was quashed. en-us Wed, 10 Jun 2026 07:26:55 +0530 Wed, 10 Jun 2026 07:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100651 Failure to furnish the return did not sustain criminal prosecution under section 276CC where the tax due was only Rs. 1,750 and the case fell within the proviso's monetary threshold. The HC held that the Department's objection, based on the assessee being a company and the absence of a completed regular assessment at the time of complaint, could not override the facts of the case. The later assessment order and pending penalty proceedings did not justify continuation of the prosecution. The criminal complaint for non-filing of return for the assessment year 2013-2014 was quashed. Highlights Income Tax Wed, 10 Jun 2026 07:26:55 +0530 https://www.taxtmi.com/highlights?id=100651