1992 (3) TMI 39

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..... secuted on a private complaint filed before the trial magistrate by the respondent who is the Income-tax Officer, Film Ward-I, Madras-6, alleging commission of an offence under section 276CC of the Income-tax Act, 1961, for wilful failure to file the return of income within due time for the assessment year 1985-86. In this petition preferred under section 482, Criminal Procedure Code, 1973, to c .....

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..... which would in effect exclude wilful default and a consequent prosecution. " No " was the answer to the question posed, I have further held in the aforestated petition that the default being wilful or otherwise was a pure question of fact and more so when prima facie averments were made available in the complaint regarding such default. Mr. Panchapagesan as well as Mr. Ramaswamy, K., agreed that t .....

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