2022 (11) TMI 590

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....Mr.T.Vasudevan For the Respondents : Mrs.M.Sheela Special Public Prosecutor ORDER This Criminal Original Petition has been filed to quash the complaint in E.O.C.C.No.256 of 2018 on the file of Additional Chief Metropolitan Magistrate, Economic Offices - II, Egmore, Chennai, for the offence punishable under Section 276 CC of the Income Tax Act, 1961. 2. It is the case of the prosecution....

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....tion 143 (1) of the Income Tax Act. 5. The learned counsel appearing for the petitioner submitted that even after filing of the return of income under the extended time limit available under the Income Tax Act, the petitioner received a show cause notice on 19/12/2017. It is his contention that as per Section 139 (4) of the Income Tax Act, he is entitled to file return even one year after the e....

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....b-Section (2) of the said Section or Section 115 WH or) the return of income which he is required to furnish under sub-Section (1) of Section 139 or by notice given under [Clause (i) of sub-Section (1) of Section 142] or Section 148 (or Section 153 A), he shall be punishable - (i) in a case where the amount of tax, which would have been evaded if the failure had not been discovered, excee....

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.... him before the expiry of the assessment year, or (b). the tax payable by such person, not being a company, on the total income determined on regular assessment, as reduced by the advance tax or self-assessment tax, if any, paid before the expiry of the assessment year, and any tax deducted or collected at source, does not exceed ten thousand rupees]. 8. On a careful perusal of sub cla....