Non-filing of return due to Seizure of Document by dept cannot be considered as Wilful

ACIT Vs V K Gupta (Delhi High Court) The issue under consideration is that the respondent had willfully defaulted in filing a return pursuant to the notices issued under Section 153A of the Act and thus, committed the offence punishable under Section 276CC of the Act. The contention that the respondent was further required to specify the document which was required by him for filing the return, to rebut the presumption of culpable mental state, is unpersuasive. The returns for the relevant assessment year had already been filed in due course. The respondent was now called upon to once again fi...