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2022 (9) TMI 1487 - MADRAS HIGH COURTProceedings u/s 276CC - not filing the returns for the accounting year 2013-14 - petitioner contends as before launching the criminal prosecution, the respondent ought to have conducted enquiry based on the material available and ought to have heard the Assessee - HELD THAT:- This Court on perusing the records, finds that the petitioner, who is an income tax Assessee and had taxable income, ought to have submitted his returns for the income in the year 2013-14 soon after completion of the financial year on or before 30th September 2013, as per Section 139(1) of the Income Tax Act. Admittedly, in his reply notice, the petitioner had sought time to file his returns by 30th September, 2016. Even after 30th September 2016, he has not filed his return. Therefore, provision under Section 276CC of Income Tax Act squarely attracts for prosecuting the petitioner. Only after waiting till 30th September, 2016, the prosecution has been launched in the month of December, 2016. This Court finds no legal error or infirmity in the complaint, which is taken on file by the learned Additional CMM II - Accordingly, this Criminal Original Petition for quash is dismissed.
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