Seized Documents Prevent Timely Tax Filing; No Intentional Evasion Found. Section 276(c)(c) Offense Not Applicable. Legal Abuse Cited.

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....Belated filing of ITR - offences u/s 276(c)(c) - Admittedly, the respondent on the inspection dated 18.12.2012, had seized the relevant book of accounts and as such the petitioner could not able to file the return of income on or before 05.08.2013. Therefore, the petitioner had no wilful intention to evade tax as alleged by the respondent - Further since tax has been paid in 2018, the offence is not at all attracted as against the petitioner herein, and the entire criminal proceedings pending against the petitioner is nothing but clear abuse of process of law. - HC....