TaxTMI 
TaxTMI 
2026 (7) TMI 1729
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....Writ Petition, filed under Articles 226 and 227 of the Constitution of India, the Petitioner seeks the quashing and setting aside of the Criminal Complaint No. SW/535/2018 pending on the file of the learned Additional Chief Metropolitan Magistrate, 38th Court, Ballard Pier, Mumbai. 3. It is the submission of the learned Counsel appearing for the Petitioner that the Petitioner has filed the Income Tax Returns on 10th September 2018 for the Assessment Year 2014-2015. It is submitted that although there is substance in the contention of the learned Counsel appearing for Respondent Nos. 1 and 2 that the Income Tax Returns were filed pursuant to a Notice under Section 148 of the Income Tax Act 1961 (for short "the said Act"), however, she sub....
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.... as per the Income Tax Returns filed by the Petitioner and the subsequent Assessment Order dated 26th December 2018, the Petitioner is entitled for a refund of Rs. 1,64,340/-. 5. A perusal of the record shows that as the Petitioner failed to file the Income Tax Returns for the Assessment Year 2014-2015, a Notice under Section 148 of the said Act was issued to the Petitioner on 18th September 2017. Despite the issuance of the said Notice, the Income Tax Returns were not filed. Consequently, Criminal Complaint being C.C. No. SW/535/2018 was filed against the Petitioner on 7th March 2018 for the offence under Section 276CC of the Income Tax Act. 6. It is an admitted position that thereafter on 10th September 2018, the Petitioner filed th....
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....mprisonment for a term which shall not be less than three months but which may extend to two years and with fine: Provided that a person shall not be proceeded against under this section for failure to furnish in due time the return of fringe benefits under subsection (1) of section 115WD or return of income under sub-section (1) of section 139- (i) for any assessment year commencing prior to the first day of April, 1975; or (ii) for any assessment year commencing on or after the 1st day of April, 1975, if- (a) the return is furnished by him before the expiry of the assessment year; or (b) the tax payable by him on the total income determined on regular assessment, as reduced by the advance tax, ....
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....appellant had disclosed a tax liability of Rs 644 which on final assessment was determined as Rs. 1360. 6. Counsel for the Revenue could not advance any argument to support the prosecution launched against the appellant, because it is clear that the total income tax liability determined by the department is only Rs 1360 which is much less than Rs 3000 envisaged under the proviso. 7. We, therefore, find in the facts and circumstances of the case, that the prosecution is wholly unwarranted. Accordingly, we set aside the judgment and order of the High Court and quash the proceeding pending against the appellant in the Court of the Special Judicial Magistrate (Economic Offences), Jaipur on the basis of the complaint lodged by ....
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....is justified by the tests laid down in the said section. Jurisdiction under Section 482CrPC must be exercised if the interest of justice so requires. The same principle will apply to Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023. 13. The factual position on record clearly shows that as the Petitioner failed to file the Income Tax Returns for the Assessment Year 2014-2015, a Notice under Section 148 of the said Act was issued to the Petitioner on 18th September 2017. Despite the issuance of the said Notice, the Income Tax Returns were not filed. Consequently, Criminal Complaint being C.C. No. SW/535/2018 was filed against the Petitioner on 7th March 2018 for the offence under Section 276CC of the Income Tax Act. It is an adm....