https://www.taxtmi.com/caselaws?id=793179 The proviso to Section 276CC of the Income-tax Act barred prosecution for failure to file the return where the default related to assessment year 2013-14 and the tax ultimately determined was below the statutory threshold; the complaint was therefore not maintainable. The criminal complaint was also premature because no regular assessment under Section 143(3) had been completed when it was filed, and the later issue of notice under Section 148, payment of tax, and subsequent assessment did not cure that defect. On both grounds, the impugned prosecution was quashed in entirety. en-us Wed, 15 Apr 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793179 The proviso to Section 276CC of the Income-tax Act barred prosecution for failure to file the return where the default related to assessment year 2013-14 and the tax ultimately determined was below the statutory threshold; the complaint was therefore not maintainable. The criminal complaint was also premature because no regular assessment under Section 143(3) had been completed when it was filed, and the later issue of notice under Section 148, payment of tax, and subsequent assessment did not cure that defect. On both grounds, the impugned prosecution was quashed in entirety. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793179