Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1992 (3) TMI HC This
The petitioner, Dasari Narayana Rao, is being prosecuted for wilful failure to file income tax return for the assessment year 1985-86. The court held that charging interest does not imply extension of time for filing return, and wilful default is a question of fact. The petition to quash prosecution was dismissed based on precedent.
|