Case Law Details
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. 2012-2013. Therefore, he was issued notice u/s. 153A of the Act dated 29.04.2014 to file return within 30 days from the date of the said notice. But the petitioner filed the return belatedly on 20.11.2015 by admitting the total income of Rs.2,29,92,150/-. Therefore, the accused was issued show cause notice to show reason for not initiating prosecution. On receipt of the same, the accused replied that the delay was due to books of accounts and other materials were seized by the Income Tax. It is difficult for the accused to collect details with regard to 18 assessees in the group. He is aged person and suffering from hypertension and diabetes. Therefore, he was unable to file his return of income. Without being satisfied with the reply submitted by the accused, the respondent filed complaint.
This criminal original petition has been filed to quash the proceedings in EOCC.No.574 of 2017 on the file of the Additional Chief Metropolitan Magistrate, (Economic Offences), Egmore, Chennai taken cognizance for the offence punishable u/s. 276CC of Income Tax Act, 1961.
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