Section 276CC: Prosecution for Late ITR Filing Eased if Returns Accepted and Assessments Completed.

Prosecution u/s 276CC for non filing of ITR - the contention that the section which prescribes that if the assessee fails to file the return within the time due, the rigour would be attracted, would stand diluted by virtue of the returns having been accepted and assessments having been carried out therein. - HC .....

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