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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Court Dismisses Petition to Quash Charges u/s 276CC for Late Income Tax Return Filing, Highlights Criminal Liability.</h1> The case involves a petition to quash proceedings under Section 276CC of the Income Tax Act, 1961, for non-filing of an income tax return for the assessment year 2012-2013. The petitioner argued that filing a belated return, which was accepted by the Income Tax Department, negated mens rea, and the complaint was barred by limitation. The prosecution countered with evidence of tax evasion and failure to file returns within the prescribed time. The court dismissed the petition, emphasizing that belated compliance does not absolve taxpayers from criminal liability if there is evidence of intentional income concealment.
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