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2013 (12) TMI 318 - HC - Income TaxCriminal proceedings - Failure to furnish returns of income - Held that:- The case of the applicant is not with regard to evasion of tax, but it merely relates to the jurisdictional error in filing the returns and there are no proceedings pending against the Applicant by Income Tax Department either for evasion of tax or any other default as prescribed in the Income Tax Act, 1961, other than the instant proceedings under challenge under Section 276 CC of Income Tax Act, 1961 - The order passed by the court concerned is non-speaking order and has been passed without application of mind - The issue was restored for fresh adjudication.
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