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2010 (7) TMI 197 - HC - Income TaxOffences and prosecutions – Complaints were filed against the assessee for not filing the income tax return before the statutory due date in accordance with section 139(1) of the Act and thereby rendering the assessee to prosecution under section 276CC of the Act. The assessee filed a petition seeking discharge but the petitions were dismissed. On revision petition contending that subsequently a notice was issued to the assessee under section 148 of the Act granting 30 day time to file the return, that once notice was given under section 148 of the Act, time for filing returns was extended and there was no violation of section 139 of the Act and no prosecution could have been initiated against the assessee. Held that- the notice had been issued under section 142 of the Act, the assessee did not file returns but filed them only after issuance of notice under section 148 of the Act. The contention raised by the assessee that by filing the return within the time prescribed in the notice under section 276CC of the Act for not filing the return within the statutory due date in accordance with section 139(1) of the Act and no prosecution could have been initiated against the assessee. There was no infirmity in order passed by the Magistrate dismissing the petition filed by assessee.
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