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2008 (7) TMI 523 - HC - Income TaxOffences and Prosecution- the income-tax returns on behalf of the Hindu undivided family were not submitted well within the lime for the assessment years 1980-81 and 1981-82 and, therefore, the offence punishable under section 276CC of the Income-tax Act was committed. It was also the case of the complainant, i.e., the Income-tax Department that Ram Lal who was the karta of the Hindu undivided family and his son, accused No.2, Roshan Lal, were responsible for the commission of the aforesaid offence. held that- the Department had not alleged in the complaint that the Karta of the Hindu undivided family was ill up to the time when the return were required to be filed and the Karta had transferred his liability in this regard to his son. Therefore, the petitioner could not be said to have consented or connived with the karta of the Hindu undivided family in the late filing of the returns. As the offence shall be deemed to have been committed on the date when the returns were required to be filed, the involvement of the petitioner after this date could not be sufficient to show that he consented or connived in the last filing of the returns. Mere participation of the petitioner in the income tax proceedings could not be a ground to fasten upon him the liability for commission of any offence under the act as the offence had already been committed. Thus, no responsibility could be fastened upon the petitioner in terms of section 278C(2) for the offence punishable under section 276CC and the complaints against him were liable to be quashed.
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