Prosecution u/s 276CC justified for non-filing of return and willfully concealing true income

R. P. Darrmalingam Vs ACIT (Madras High Court) Madras High Court held that prosecution under section 276CC of the Income Tax Act justified due to non-filing of return within the stipulated time and wilfully concealing its true and correct income. Facts- The respondent lodged complaint for the offences u/s. 276CC of Income Tax Act, 1961 for non filing of the income tax return for A.Y. 2012-2013. Notably, the crux of the complaint is that the accused is an assessee on the file of the respondent. During the search on 03.09.2013, it was detected that the accused did not file his return for A.Y. 20...