Case Law Details
Vipul Aggarwal Vs Income Tax Office (Delhi High Court)
Held that the department cannot proceed against a person found liable to prosecute him for the offence under Section 276CC of the Income Tax Act, 1961 without sanction under section 278B.
Facts-
The allegation against the petitioner and the company M/s ASM Traxim Pvt. Ltd. was that they had not filed the Income Tax Returns (ITR) for the AY 2012-13 by 30th September, 2012 which was the last date to file the ITR. Furthermore, when a notice u/s. 142(1) to file the return on or before 2nd August, 2013, the returns were actually filed only on 12th August, 2013. Thus, an offence had been committed under Section 276-CC read with Section 278E.
Department initiated prosecution against the Company and the petitioner by means of the complaint filed on 6th August, 2014 and the learned Magistrate took cognizance thereof. After recording pre charge evidence, the learned ACMM (Spl. Acts), vide the orders dated 25th May, 2017, concluded that sufficient material was available on record to establish that a case was made out against the petitioner and the Company. It framed charges under Section 276-CC read with Section 278-B of the IT Act against both, the Company and the petitioner.
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