SC upholds quashing of criminal case under Section 276CC for non-filing of income tax return after revised return filedThe SC dismissed the review petition challenging the quashing of criminal proceedings under Section 276CC related to non-filing of income tax return for AY 2012-2013. The court noted the appellant had filed a revised return, penalty proceedings were dropped, and a refund was ordered. Finding no error in the earlier order, the SC upheld the quashing of the criminal case and confirmed that continuing prosecution was unnecessary.

The Supreme Court, through Justices M. M. Sundresh and Aravind Kumar, rejected the application for oral hearing and condoned the delay. Upon review of the petition and the Criminal Appeal record, the Court found "no error apparent warranting its reconsideration." Consequently, the Review Petition was dismissed, and all pending applications were disposed of.

Review petition - Offence punishable u/s 276CC - mens rea of the petitioner - rebuttal of presumption u/s 278E - non filing of the income tax return for the assessment year 2012-2013 - as decided [2024 (12) TMI 1219 - SC ORDER] continuing the criminal proceedings would be unnecessary. We are dealing with a case where the appellant did in fact file the revised income tax return, and penalty proceedings which were initiated against the appellant itself have been dropped. As a consequence, refund was also ordered. Criminal proceedings initiated under Section 276CC against the appellant stands quashed. HELD THAT:- As perused the Review Petition and record of the Criminal Appeal and are convinced that the order, of which review has been sought, does not suffer from any error apparent warranting its reconsideration. Review Petitions is, accordingly, dismissed. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE Versus R.P. DARRMALINGAM
Income Tax
2025 (8) TMI 62 - SC Order - TMI
SUPREME COURT - SC
Dated:- 30-7-2025
REVIEW PETITION (Crl) NO…. OF 2025 (@ DIARY NO(S). 26295/2025) IN CRIMINAL APPEAL NO. 5494/2024 - -
Income Tax
HON'BLE MR. JUSTICE M. M. SUNDRESH And HON'BLE MR. JUSTICE ARAVIND KUMAR ORDER Application for oral hearing is rejected. Delay condoned. We have perused the Review Petition and record of the Criminal Appeal and are convinced that the order, of which review has been sought, does not suffer from any error apparent warranting its reconsideration. The Review Petitions is, accordingly, dismissed. Pending application(s), if any, shall stand disposed of.
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2025 (8) TMI 62