TMI Blog2021 (2) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... of the complaint, the respondent has lodged a complaint for the offence punishable under sections 276(C)(i) and 276CC of the Income-tax Act. Even according to the defacto complainant, the petitioner has failed to file the Income-tax return for the assessment year 2013-14 within time. Therefore, he can be prosecuted for the offence under section 276CC of the Income-tax Act. Whereas Section 276(C)(i) related to if a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable. Admittedly, the petitioner has failed to pay the tax in time and subsequently, he has filed Income-tax return on 29-3-2016. Therefore, the respondent without application of mind mechanically filed a complaint that to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) and 276CC of the Income-tax Act 1961, alleging that the petitioner has failed to submit the return for the assessment year 2013-14. The Income-tax Return was filed only on 29-3-2016. He further submitted that the petitioner has received a show cause notice, dated 29-4-2016 and by his reply, dated 24-5-2016 explained that the return of the Assessment Year 2013-14 had already filed on 29-3-2016 and the cash deposits more than ₹ 10,00,000/- (Rupees Ten lakhs only) can be properly accounted with the sources in the books of accounts and TDS mentioned in the letter of the respondent, dated 29-4-2014. He further submitted that the computation of income as shown in the return filed on 29-3-2016 would indicate that the petitioner is entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd he is also claiming for refund of the tax payable have been adjusted against the advance tax payable and tax deducted at source for the assessment year 2013-14. The return filed by the petitioner for the year 2013-14 shows that tax payable by the petitioner and his claiming for refund of the tax payable have been adjustable against the advance payable and the source for the assessment year 2013-14. 5. The learned counsel appearing for the respondent would submit that the petitioner did not file return and also did not pay any tax for the assessment year 2013-14. Therefore, the respondent has issued a show cause notice as contemplated under section 276 CC of the Income-tax Act, dated 29-4-2016 for appearance of the petitioner herein. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reas on perusal of the complaint, the respondent has lodged a complaint for the offence punishable under sections 276(C)(i) and 276CC of the Income-tax Act. Even according to the defacto complainant, the petitioner has failed to file the Income-tax return for the assessment year 2013-14 within time. Therefore, he can be prosecuted for the offence under section 276CC of the Income-tax Act. Whereas Section 276(C)(i) related to if a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable. Admittedly, the petitioner has failed to pay the tax in time and subsequently, he has filed Income-tax return on 29-3-2016. Therefore, the respondent without application of mind mechanically filed a comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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