https://www.taxtmi.com/caselaws?id=797964 Section 276CC's proviso excludes prosecution for delayed return filing where tax payable on total income determined on regular assessment, after credit for advance tax and tax deducted at source, does not exceed the prescribed threshold. Where reassessment additions are deleted in appellate proceedings and tax deducted at source exceeds the resulting tax liability, no tax remains payable by the assessee. In those circumstances, prosecution is barred, and its continuation amounts to an abuse of process of law. en-us Fri, 17 Jul 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797964 Section 276CC's proviso excludes prosecution for delayed return filing where tax payable on total income determined on regular assessment, after credit for advance tax and tax deducted at source, does not exceed the prescribed threshold. Where reassessment additions are deleted in appellate proceedings and tax deducted at source exceeds the resulting tax liability, no tax remains payable by the assessee. In those circumstances, prosecution is barred, and its continuation amounts to an abuse of process of law. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797964