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TMI Blog2021 (12) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... Y,J. Heard learned counsel for the applicant, Shri Ashish Agarwal, learned counsel for the Department. The present 482 Cr.P.C. application has been filed with the prayer to quash the non bailable warrant issued against the applicant as well as proceedings of Complaint Case no.1030 of 2019 (Union of India Vs. Mahendra Harbola), u/s 276CC of the Income Tax Act pending before Special Chief Judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Submission is that the all deposition of tax was made without any prior intimation or notice by the department. Learned counsel for the applicant also submits that after deposition of taxes by the applicant, notices u/s 148 of the Income Tax Act were issued to the applicant on 26.03.2018 for the AY 2011-12, 2012-13, 2013-14, 2014-15 respectively. Next submitted that immediately after receiving th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 AP which are as under :- "5. It is thus in rare and exceptional cases where penalty under section 271(1)(a) of the Income-tax Act is found to be not sufficiently deterrent and that mens rea was present that conviction under section 276CC is called for and not otherwise. In the instant case. The respondents filed an explanation stating that their clerk, one Hanumanth Rao, was not well and, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax paid. Conviction under section 276CC is an extreme and exceptional resort and gets warranted only when wilfulness in failure to submit the return in time is established beyond all reasonable doubt and there should be the presence of mens rea, a bad motive and a guilty mind. In the absence of this, no conviction shall follow the prosecution under section 276CC of the Income-tax Act, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2 submits that the compounding application dated 8.8.2019 may be decided. Considering the facts and circumstances of the case, this court feels that an adequate opportunity should be provided before passing of such orders. Hence, the application is partly allowed and matter is remanded back to the court below to pass appropriate orders on the compounding application dated 8.8.2019 within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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