9911796707
TMI Blog1993 (12) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... any kind till 1983-84. The petitioner was to have filed the return of the previous year 1981-82 (Diwali to Diwali) for the assessment year 1983-84 latest by June 20, 1983. He filed the return late, i.e. after 20 months on March 27, 1985. The return was considered and the assessment order was passed assessing the petitioner's income at Rs. 25,825 and he was ordered to pay a total sum of Rs. 5,212 regarding income-tax, surcharge and penal interest. There is no dispute about all these facts. The petitioner was prosecuted on the sole ground that he wilfully failed to furnish in due time the return of income for the previous year 1981-82 by June 20, 1983, though, he filed it late by about 20 months on March 27, 1985. The relevant penal provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf amounted to mens rea. It was contended on behalf of the petitioner/accused that section 276CC of the Act postulates proof of "wilful failure" to furnish the return within time. It was argued that failure to file the return in time per se does not amount to an offence under this section. The prosecution is bound to establish by clear, cogent and affirmative evidence beyond reasonable doubt that such failure to file the return was "wilful" on the part of the accused. Accordingly, the delay though of 20 months, would not per se discharge the onus on the prosecution of proving it to be "wilful". Learned counsel argued that both courts below were wrong in placing the onus on the accused/petitioner to show that he had fully and completely exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return in time must be proved by clear, cogent and reliable evidence to be "wilful" and there should be no plausible doubt of its being "wilful". What is the meaning and connotation of the word "wilful"? The Supreme Court in the case of S. Sundaram Pillai v. V. R. Pattabiraman, AIR 1985 SC 582, elaborately discussed the question with reference to dictionaries and held that in order to arrive at a consensus of the meaning of the words "wilful default", it must be intentional, deliberate, calculated and conscious with full knowledge of legal consequences flowing from them. In Webster's Third New International Dictionary, Volume III, at page 2617, the word "wilful" has been defined to mean : " governed by will without yielding to reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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