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TMI Blog2013 (12) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... vasion of tax or any other default as prescribed in the Income Tax Act, 1961, other than the instant proceedings under challenge under Section 276 CC of Income Tax Act, 1961 - The order passed by the court concerned is non-speaking order and has been passed without application of mind - The issue was restored for fresh adjudication. - Application U/S 482 No. - 44571 of 2013 - - - Dated:- 6-12-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling his income tax returns with the Ward-2 (1) Varanasi, UP up to the Assessment Year 2003-04. However, by virtue of being Director of the Company namely M/s Bastav Marketing Pvt. having its registered office Kolkata, West Bengal, w.e.f. 14.1.2004, the applicant after due intimation has been submitting his income tax returns from Assessment Year 2004-05 onwards with the Income Tax Ward-12 (1) Ko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961, appears to be that the tax payers should not evade the payment of their respective taxes incurred on their respective income and not to harass the genuine and bonafide tax payers on technical and frivolous grounds. It has further been submitted that the case of the applicant is not with regard to evasion of tax, but it merely relates to the jurisdictional error in filing the returns a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (RAJ) and justified the institution of the criminal proceedings against the applicant. It was further submitted that the return filed by the applicant with the ITO-12 (1) Kolkata is null and void vis-a-vis non-est never to have been filed and the applica2nt has willfully failed to file the return of income tax in due time which he was required to furnish under sub-Section (1) of Section 139 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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