Section 276CC Prosecution: Appellate Proceedings Irrelevant but Wilful Failure to Furnish Returns Must Exist

Vinayagam Sabarisanthanakrishnan Vs ACIT (Madras High Court) In a recent case, Vinayagam Sabarisanthanakrishnan v. ACIT, heard before the Madras High Court, a petitioner sought to quash proceedings initiated against him under Section 276CC of the Income Tax Act, 1961. The petitioner argued against the wilfulness of his failure to furnish returns for the Assessment Year 2014-2015, while the Income Tax department maintained the deliberate nature of the offense. This case highlights the critical legal considerations surrounding prosecutions under Section 276CC and the significance of establishing...