TaxTMI 
TaxTMI 
2018 (10) TMI 135
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....x Act, 1961. It appears to be an undisputed case that the petitioner had failed to submit his return of income-tax for assessment years (AY) 2003-2004, 2004-2005 and 2005-2006, within the time stipulated for the purpose, under Section 139 (1) of the Income Tax Act, 1961 (IT Act). In the wake of this fact and certain subsequent notices, including under Section 142 (1) and 148 of IT Act, prosecutions were launched by filing of criminal complaints, each alleging offence punishable under Sections 276 CC of IT Act having been committed qua different assessment years by him, they including criminal complaint no. 42/4 (respecting AY 2003-04), no. 41/4 (respecting AY 2004-05) and no. 43/4 (respecting AY 2005-06). The Additional Chief Metropolitan M....
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....003-04 by the complainant (assessing authority) and in the case of latter two periods AY 2004-05 and 2005-06 by the accused (assessee). 5. In the context of complaints relating to AY 2004-05 and 200506, questions arose as to whether the petitioner having availed of the remedy of revision should be allowed to have recourse to the petition at hand as a substitute for virtually a second revisional challenge or scrutiny which is clearly barred under Section 397 (3) Cr.P.C. 6. This Court in an almost similar fact-situation, taking note of the decisions of the Supreme Court reported as Krishnan Vs. Krishnaveni, (1997) 4 SCC 241; Rajinder Prasad Vs. Bashir, (2001) 8 SCC 522 and Kailash Verma vs. Punjab State Civil Supplies Corporation & Anr., (2....
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....require. Section 148 further confers on the assessing officer the power and jurisdiction to issue notice to require information to be furnished in cases where the income appears to have escaped assessment. 9. Section 276 CC makes "failure to furnish returns of income", inter alia, in compliance of Section 139 (1) or Section 142 (1) or Section 148 of IT Act punishable. Though, by virtue of the proviso to the said clause, in relation to the assessment years commencing on or after 1st April, 1975, stipulating that a person shall not be proceeded against for such failure to furnish if the return had been furnished by him before the expiry of the assessment year or if the tax payable by him on the total income determined on regular assessment, ....
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....-mentioned contentions of the assessee accused in the complaints relating to AY 2004-05 and 2005-06 were rejected by the ACMM and by the revisional court as well with reference, inter alia, to the decision of the Supreme Court in Sasi Enterprises v. Assistant Commissioner of Income Tax (2014) 5 SCC 139, noting that the offence under Section 276 CC stands committed upon the non-filing of the return and it is unrelated to the pendency of the assessment proceedings except for purposes of determination of the sentence that may be awarded. Reference was also made to the presumption raised by virtue of the provision contained in Section 278 E of the culpable mental state. 14. The contention of the assessee accused, however, in the context of com....
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.... under Section 276-CC is attracted on failure to comply with the provisions of Section 139(1) or failure to respond to the notice issued under Section 142 or Section 148 of the Act within the time-limit specified therein. xxx "30. We also find no basis in the contention of the learned Senior Counsel for the appellant that pendency of the appellate proceedings is a relevant factor for not initiating prosecution proceedings under Section 276-CC of the Act. Section 276-CC contemplates that an offence is committed on the non-filing of the return and it is totally unrelated to the pendency of assessment proceedings except for the second part of the offence for determination of the sentence of the offence, the Department may resort to best judg....
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.... the criminal prosecution. The subsequent notice (Ex.PW-2/5) cannot prima facie be read so as to supersede the previous notice (Ex.PW-2/4) particularly to have the effect of giving to the assessee indefinite period for compliance since that can never be the intention of the law or of the process issued thereunder. The fact that the assessee had subsequently furnished the return of income for AY 2003-04 on 24.10.2007 can also not take away from the fact that he had incurred the liability to be prosecuted earlier on account of failure to furnish the income-tax return within the stipulated period. 18. In the opinion of this Court, the revisional court took the correct view in the case of complaints relating to AY 2004-05 and 2005-06, but fell....