2022 (9) TMI 1487

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....dent : Mr. L. Murali Krishnan, Special Public Prosecutor ORDER The Criminal Original Petition has been filed to quash the complaint lodged by the Income Tax Department under Section 276CC of the Income Tax Act, for not filing the returns for the accounting year 2013-14. 2. The petitioner contends that before initiating the prosecution, the respondent ought to have taken note of the fact that wh....

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....ceived substantial income of Rs. 2,90,000/- through the professional and technical fees and Rs. 32,00,503/- from the rental income and TDS has been deducted, he failed to file the returns for the accounting year 2013-14. For the show cause notice dated 10.06.2016, the petitioner has replied stating that due to sudden down fall in the sale prospect during the financial year 2012-13, he was not able....