TMI BlogProceeding of Criminal Case u/s 276CC of the Income Tax Act - Proof of willful default in filing the...Proceeding of Criminal Case u/s 276CC of the Income Tax Act - Proof of willful default in filing the return - As the applicant has filed the income tax return in time as per Section 139(4) of the Act, 1961 and the same was accepted by the opposite party in toto and the opposite party has also not imposed any penalty of late filing of income tax return as alleged by them in complaint in view of Section 271(1)(a) of the Act, 1961, therefore, prima facie it appears that the complaint filed before M..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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