TMI Blog2022 (9) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard the Assessee - HELD THAT:- This Court on perusing the records, finds that the petitioner, who is an income tax Assessee and had taxable income, ought to have submitted his returns for the income in the year 2013-14 soon after completion of the financial year on or before 30th September 2013, as per Section 139(1) of the Income Tax Act. Admittedly, in his reply notice, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The Criminal Original Petition has been filed to quash the complaint lodged by the Income Tax Department under Section 276CC of the Income Tax Act, for not filing the returns for the accounting year 2013-14. 2. The petitioner contends that before initiating the prosecution, the respondent ought to have taken note of the fact that when the show cause notice was issued, the time for fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the professional and technical fees and Rs. 32,00,503/- from the rental income and TDS has been deducted, he failed to file the returns for the accounting year 2013-14. For the show cause notice dated 10.06.2016, the petitioner has replied stating that due to sudden down fall in the sale prospect during the financial year 2012-13, he was not able to file his returns and sought time to file the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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