Case Law Details
Case Name : Karan Luthra Vs ITO (Delhi High Court)
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All High Courts Delhi High Court
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Karan Luthra Vs ITO (Delhi High Court)
The offence under Section 276 CC of IT Act deals with failure to comply with the obligation under Sections 139 (1) or 142(1) or 148 of IT Act. Disobedience of each said provision of law itself constitutes a distinct offence. The offence under Section 276 CC, prima facie, stood constituted upon failure on the part of the assessee to furnish the return of income for the assessment year in question within the period prescribed in law. The notices by the assessing authority under Section 14
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