1992 (3) TMI 39

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....ditional Chief Metropolitan Magistrate (E.O.I.), Madras. He is being prosecuted on a private complaint filed before the trial magistrate by the respondent who is the Income-tax Officer, Film Ward-I, Madras-6, alleging commission of an offence under section 276CC of the Income-tax Act, 1961, for wilful failure to file the return of income within due time for the assessment year 1985-86. In this ....

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....icer cannot be deemed to be implied extension of time to file the return which would in effect exclude wilful default and a consequent prosecution. " No " was the answer to the question posed, I have further held in the aforestated petition that the default being wilful or otherwise was a pure question of fact and more so when prima facie averments were made available in the complaint regarding su....