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2018 (10) TMI 135 - HC - Income TaxOffence under Section 276CC - disobedience of Section 139 (1) by failure on the part of the assessee to furnish the return of income - Held that:- In the context of complaint relating to AY 2003-04, the evidence of complainant had shown disobedience of Section 139 (1) by failure on the part of the assessee to furnish the return of income. The notice under Section 142 (1) which had been served had also not been complied with. This added to the gravity and to the reasons for filing of the criminal prosecution. The subsequent notice (Ex.PW-2/5) cannot prima facie be read so as to supersede the previous notice (Ex.PW-2/4) particularly to have the effect of giving to the assessee indefinite period for compliance since that can never be the intention of the law or of the process issued thereunder. The fact that the assessee had subsequently furnished the return of income for AY 2003-04 on 24.10.2007 can also not take away from the fact that he had incurred the liability to be prosecuted earlier on account of failure to furnish the income-tax return within the stipulated period. In the opinion of this Court, the revisional court took the correct view in the case of complaints relating to AY 2004-05 and 2005-06, but fell into error in the context of complaint relating to AY 2003-04. There was no case made out for discharge of assessee in the latter case.
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