2023 (9) TMI 1120 - SCH - Income Tax

Offence u/s 276CC - Clear case of willful and deliberate commission of default of the accused by not furnishing the return of income for the Assessment Year 2014 2015 within the due time allowed under Section 139 (1) - charges have not been framed and that the respondent has let in only pre-charge evidence and thus the petitioner would be entitled to file an application for discharge under Section 245 of Cr.P.C. - As per HC 2022 (8) TMI 1434 - MADRAS HIGH COURT it is not inclined to grant the relief as sought for by the petitioner, since the cognisance has already been taken. Accordingly, this Criminal Original Petition is dismissed. However, it is made clear that the respondent Department cannot substitute any new sanction order, in the name of additional documents - HELD THAT - After arguing the case for some time, learned Senior counsel appearing for the petitioner seeks permission to withdraw the Special Leave Petition. In view of the request made, the Special Leave Petition is dismissed as withdrawn.

Summary

The Supreme Court dismissed the Special Leave Petition after the petitioner's senior counsel sought permission to withdraw it. The citation is 2023 (9) TMI 1120 - SC Order.