Belated Revised Return After Search: SC Quashes Section 276CC Criminal Proceedings  

R. P. Darrmalingam Vs ACIT (Supreme Court of India) In the case of R. P. Darrmalingam vs. ACIT, the Supreme Court of India quashed criminal proceedings initiated under Section 276CC of the Income Tax Act, 1961. The proceedings stemmed from the appellant’s delayed filing of a revised income tax return, which was attributed to the seizure of records. The penalty proceedings under the IT Act were subsequently dropped, and a refund was ordered in the appellant’s favor, raising questions about the necessity of continuing the criminal case. The Court found that pursuing criminal charges ...