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2023 (11) TMI 946 - PATNA HIGH COURTOffence u/s 276CC - Assessee not submitting the return for the assessment year 2009-2010 even after the expiry of the assessment year by 31.03.2010 - petitioner submits that before initiating criminal prosecution, the authority ought to have rejected the reply of the petitioner but without considering and rejecting the reply of the petitioner, launching of the criminal prosecution cannot be countenanced for the reason that the petitioner had taken a stand in his reply that on account of ill health, lack of knowledge, the return could not be filed on time and non-filing of the return was not willful. HELD THAT:- The Court concurs with the submission of the learned counsel for the petitioner. The order dated 31.03.2011 though records that the reply of the assessee is not satisfactory but then does not assign any reason for arriving at that conclusion when petitioner had taken stand that on account of his ill health the return was not filed on time and delayed filing was not willful nor intentional. Considering the submission made by the learned counsel for the petitioner, the order dated 11.08.2022 passed in Complaint Case by the learned Special Judge, Economic Offence, Patna whereby the petition filed by the petitioner under Section 245 Cr.P.C. seeking discharge has been rejected, is hereby quashed.
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