1991 (4) TMI 8

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, dated June 3, 1978, whereby he had dismissed the complaints of the Income-tax Officer against Moti Lal and Ram Niwas, under section 276C of the Income-tax Act, 1961. The relevant facts briefly stated are that the income-tax authorities raided the firm of Moti Lal and Ram Niwas on May 18, 1971. The search and seizure continued on May 19, 1971, also. The account books of the firm were taken away ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the Income-tax Officer and on December 11, 1971, a complaint was filed for non-submission of the income-tax returns. The respondents, on the basis of income estimated on November 4, 1971, filed the return on January 4, 1972. The short point to be examined is as to whether there had been wilful default on the part of the respondents to file returns. The Sessions judge in his impugned judgment ha....