9911796707
TMI Blog1997 (7) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... concealment of substantial income for the assessment year 1982-83 a notice was issued under section 139 of the Income-tax Act (hereinafter referred to as the "Act"), to him on December 6, 1982. The petitioner failed to submit a return of income by the due date. The return was actually filed on December 17, 1985. Thus, on the basis of a complaint filed by the Income-tax Officer, the petitioner is b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice but it is not very legible in the copy of the complaint petition which has been filed. The complaint petition does not contain the averment that the said notice has been served before the expiry of the assessment year but on instructions the petitioner does not dispute that it has been served. Under the provisions of the Act the due date by which the petitioner was required to file his income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that after the issue of the notice under section 139(2) of the Act to the assessee an application had been filed by the assessee, i.e., the petitioner in Form No. 6 asking for extension of time till June 30, 1983. The extension of time was prayed for on the ground that the assessee's books of account were lying seized with the Department. It appears that it was on a subsequent date, i.e., March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prosecution as the most important ingredient, i.e., wilful failure on the part of the assessee-petitioner to file the return by the due date as required under section 276CC of the Act is missing. The criminal prosecution of the petitioner in this case is, thus, an abuse of the process of the court and its quashing is necessary to secure the ends of justice. I order accordingly. In the result, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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