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TMI Blog2018 (12) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of this Court under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) is invoked to assail the said summoning order primarily on the ground that the proceedings are in the nature of abuse of the process of law, there having been no breach of the provisions of law so as to constitute an offence under Section 276 CC, the income tax return (ITR) for the relevant assessment year (AY) 2012-13 corresponding to the financial year 2011-2012 having been submitted on 19.03.2014, there being a case made out as per the claim of the petitioners, for refund, rather than any income tax liability. 2. The facts lie in a very narrow compass. It is an admitted case of the petitioners that the ITR for the AY 2012-13 was required to be submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner of Income Tax (2014) 5 SCC 139, observed thus:- "25. Section 276-CC applies to situations where an assessee has failed to file a return of income as required under Section 139 of the Act or in response to notices issued to the assessee under Section 142 or Section 148 of the Act. The proviso to Section 276-CC gives some relief to genuine assessees. The proviso to Section 276-CC gives further time till the end of the assessment year to furnish return to avoid prosecution. In other words, even though the due date would be 31st August of the assessment year as per Section 139(1) of the Act, an assessee gets further seven months' time to complete and file the return and such a return though belated, may not attract pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this Court in a batch of matters led by Crl.M.C. 3385/2016 Karan Lutra vs. Income Tax Officer decided on 14.09.2018 and taking note of the decision in Sasi Enterprises (supra), this Court held as under:- "16. The offence under Section 276 CC of IT Act deals with failure to comply with the obligation under Sections 139 (1) or 142(1) or 148 of IT Act. Disobedience of each said provision of law itself constitutes a distinct offence. The offence under Section 276 CC, prima facie, stood constituted upon failure on the part of the assessee to furnish the return of income for the assessment year in question within the period prescribed in law. The notices by the assessing authority under Section 142 (1) were issued with the objective of facilit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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