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2018 (12) TMI 586 - HC - Income TaxNon compliance to notice u/s 142 (1) - Non submission of ITR - penalty under Section 271(1)(b) - breaches committed in compliance with the requirement of law under Section 139 (1) - Cognizance of the offence under Section 276 CC read with Section 278B of Income Tax Act - Held that:- The offence under Section 276 CC of IT Act deals with failure to comply with the obligation under Sections 139 (1) or 142(1) or 148 of IT Act. Disobedience of each said provision of law itself constitutes a distinct offence. The offence under Section 276 CC, prima facie, stood constituted upon failure on the part of the assessee to furnish the return of income for the assessment year in question within the period prescribed in law. The notices by the assessing authority under Section 142 (1) were issued with the objective of facilitating best judgment assessment. The failure to abide by such notices would also constitute offence, distinct from the offence that had been earlier committed by virtue of breach of Section 139 (1). The assessment proceedings are not related to these criminal prosecutions. They may eventually have a bearing for the benefit of proviso to Section 276CC to be invoked but not so as to inhibit continuation of the criminal process. See KARAN LUTHRA VERSUS INCOME TAX OFFICER (ITO) [2018 (10) TMI 135 - DELHI HIGH COURT]. In the present case, there was a breach even in compliance with the notice under Section 142 (1), which by the same logic as indicated above, constitutes distinct offence. There is no merit in the contentions raised in the petition. The same is dismissed.
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