9911796707
TMI Blog2021 (9) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961, pending before the Court of learned Special Chief Judicial Magistrate, Varanasi. Learned counsel for the applicant submits that the applicant has filed income tax return for the assessment year 2016-17 on 31.01.2018. The applicant has filed the said return voluntarily without receiving any notice by Income Tax Department under Clause 1(i) of Sub-Section(1) of Section 142 of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961"). No notice has been served upon the applicant or issued by the Income Tax Department under Section 148 of Act, 1961 nor under Section 153A or any notice for concealment of income by the applicant has been issued. He further submits that the applicant has not willfully failed to file the return for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to file return within time, he can furnish return of his previous income at any time before the end of one year from end of relevant assessment year or before completion of assessment, whichever is earlier and as per Section 139(4) of the Act, 1961, the time for filing the return was allowed till 31.03.2018 whereas the applicant has filed the return on 31.01.2018 before the prescribed time limit, therefore, the complaint filed under Section 276CC of the Act, 1961 by the opposite party is nothing but abuse of process of law. It was further submitted by the learned counsel for the applicant that the applicant has paid all the taxes with interest due thereon without receiving any notice of demand from the Income Tax Department. He further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 139(4) of the Act, 1961 and the same was accepted by the opposite party in toto and the opposite party has also not imposed any penalty of late filing of income tax return as alleged by them in complaint in view of Section 271(1)(a) of the Act, 1961, therefore, prima facie it appears that the complaint filed before Magistrate concerned under Section 276CC of the Act, 1961 appears to be an abuse of process of law. The applicant has made out a case for interim relief. Matter requires consideration on law and facts both. Opposite party may file counter affidavit within a period of three weeks. One week time thereafter is allowed to the learned counsel for the applicant to file rejoinder affidavit. List in the week commencing 25.10.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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