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2021 (9) TMI 562 - HC - Income TaxProceeding of Criminal Case u/s 276CC of the Income Tax Act - Proof of willful default in filing the return - penalty imposed for late filing of return under Section 271(1)(a) - instant application under Section 482 Cr.P.C. filed for staying the further proceeding of Criminal Case under Section 276CC of the Income Tax Act, 1961, pending before the Court of learned Special Chief Judicial Magistrate, Varanasi - HELD THAT:- 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 Magistrate concerned under Section 276CC of the Act, 1961 appears to be an abuse of process of law. The applicant has made out a case for interim relief.
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