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2022 (11) TMI 590 - HC - Income TaxOffence punishable u/s 276 CC - case of the prosecution that the accused have failed to submit his return under Section 139 (1) - HELD THAT:- On a careful perusal of sub clause (i), makes it very clear that in order to bring the charge of criminal prosecution, a willful act on the part of accused is required to be proved. Admittedly, in the instant case on hand, there is no evasion of tax. It is not the case that no return has been filed. In fact, return has been filed and refund has also been ordered. In such a view of the matter, this Court is of the view that there is no willful failure on the part of the petitioner to file return. Therefore, offence under Section 276 CC would not be attracted. Hence complaint filed by the respondent stand quashed. This Criminal Original Petition is allowed
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