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2008 (11) TMI 358 - HC - Income TaxOffences and prosecution- The quintessence of the offence u/s 276CC of the Income Tax Act, lies in the willfulness of delay in filing return. In other words, it is not merely failure to file the return in time, which constitutes the offence. The failure to file the return in time must be proved by clear, cogent and reliable evidence to be willful and there should be no plausible doubt of its being willful. It must be intentional, deliberate, calculated and conscious with full evidence made by the courts below while recording an order of acquittal does not suffer from any illegality or manifest error and the grounds on which the order of acquittal is based is not unreasonable, then the High Court should not disturb the order of acquittal. Held that- in the instant case the court below had found that there were sufficient reasons for the delay in furnishing return. The order of acquittal was justified.
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