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2020 (2) TMI 851 - HC - Income TaxOffence punishable u/s 276CC - willfull default or not in filing a return pursuant to the notices issued u/s 153A - HELD THAT:- The respondent had sent a letter (Ex.PW-2/1) dated 12.09.2009, requesting for copies of the seized material. The noting on the said material indicates that the respondent was asked to pay a sum of ₹500/- to the PRO Income Tax Department, CR Building, New Delhi. Admittedly, the respondent had paid the said amount and communicated the same by a letter dated 18.08.2009 (Ex.PW-2/2). It appears from the noting that copies of certain documents (VA-1 to VA-17) were provided to the representatives of the respondent. Not disputed that copies of all material/ documents seized during the search and seizure operations were not provided to the respondent. Admittedly, the respondent was also not provided the copy of the panchnama in respect of the documents seized from the premises occupied by his brother. More importantly, it is not disputed that that the respondent had sent several letters, including letters dated 27.04.2010 (Ex. DW-1/D) and 20.05.2010 (Ex. DW-1/C), seeking copies of the documents for the purpose of filing the returns. But copies of all the documents seized had not been provided to the respondent. Contention that the respondent was further required to specify the document which was required by him for filing the return, to rebut the presumption of culpable mental state, is unpersuasive. The returns for the relevant assessment year had already been filed in due course. The respondent was now called upon to once again file the return pursuant to the allegedly incriminating material seized during the search and seizure operations. Plainly, in the circumstances, it would be necessary for the respondent to examine all material documents seized during the search and seizure operations before filing the return. The respondent had already indicated his difficulty in doing so in view of the family disputes and had requested for inspection and copies of all documents seized during the raid. Appellate court had concluded that the respondent’s failure to file the return at the material time could not be considered as willful. This Court finds no fault with the trial court’s view. Undeniably, it is a plausible one and, therefore, warrants no interference by this Court.
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