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2023 (12) TMI 416 - SCH - Income TaxOffence punishable u/s 276CC - assessee failure to file return of income - willful attempt or not? - As decided by HC 2022 (11) TMI 590 - MADRAS HIGH COURT there is no evasion of tax. It is not the case that no return has been filed, thus there is no willful failure on the part of the petitioner to file return - HELD THAT - No good ground to interfere with the impugned order passed by the High Court. The Special Leave Petition is dismissed.
The Supreme Court dismissed the Special Leave Petition as they found no good ground to interfere with the impugned order passed by the High Court. Delay was condoned, and pending applications were disposed of.
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