2024 (4) TMI 608

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..... id assessment years before the date of filing of the declarations and the proceedings were pending - As decided by HC [ 2022 (7) TMI 286 - TELANGANA HIGH COURT] prosecution against petitioner No.1 is u/s 276 CC which pertains to failure to furnish return under Sections 139 (1) or under Section 153 A etc., of the Act. Such delayed filing of income tax returns cannot be construed to be a tax arrear .....

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..... jay Dam, Adv. Mr. Prahlad Singh, Adv. Mr. Manish Pushkarna, Adv. Mr. Rohit Khare, Adv. Mr. Shivank Pratap Singh, Adv ORDER UPON hearing the counsel the Court made the following. Heard Mr. N Venkatraman, learned ASG appearing on behalf of the Petitioner(s). Having considered the matter in detail we dismiss this Special Leave Petition. However, we keep the question of law open. Pending application(s .....

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