High Court of Madras observation on complaint lodged for the offences under Section 276CC of Income Tax Act, 1961 for non-filing of the income tax return.
Title : R.P.Darrmalingam v. Assistant Commissioner of Income Tax
Case No. : Crl.M.P.No.16630 of 2018
Decided on : 09.11.2023.
CORAM : THE HONOURABLE MR.JUSTICE G.K.ILANTHIRAIYAN
Introduction
Criminal Original petition is filed under Section 482 of Criminal Procedure Code, to call for the records relating to EOCC.No.574 of 2017 on the file of the Additional Chief Metropolitan Magistrate, (Economic Offences), Egmore, Chennai and to quash the same.
Fact of the Case
This criminal original petition has been filed to quash the proceedings in EOCC.No.574 of 2017 on the file of the Additional Chief Metropolitan Magistrate, (Economic Offences), Egmore, Chennai taken cognizance for the offence punishable under Section 276CC of Income Tax Act, 1961.
The respondent lodged complaint for the offences under Section 276CC of Income Tax Act, 1961 for non filing of the income tax return for the assessment year 2012-2013. The crux of the complaint is that the accused is an assessed on the file of the respondent.
Judgment and Case Analysis
No quarrel that once the assessment officer accepts the revised return filed under Section 153A, the original return filed under Section 139 abates and becomes non est. Therefore, no penalty can be levied under Section 271(1)(c) of the Income Tax Act. Whereas in the case on hand, there was concealment by the petitioner while filing his first return of income for the assessment year 2012-2013. In fact, the levying of penalty was already dropped in view of the order passed by the tribunal. However, the petitioner is now facing prosecution under Section 276CC of Income Tax Act. That apart, the mens rea of the petitioner is clearly established by the respondent and as such, the above judgment is also not helpful to the case on hand.
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