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TMI Blog2021 (9) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... d any penalty of late filing of income tax return as alleged by them in complaint in view of Section 271(1)(a) of the Act, 1961, therefore, prima facie it appears that the complaint filed before Magistrate concerned under Section 276CC of the Act, 1961 appears to be an abuse of process of law. The applicant has made out a case for interim relief. - Application U/S 482 No. - 10490 of 2021 - - - Dated:- 6-9-2021 - Hon'ble Vipin Chandra Dixit, J. For the Applicant : Shakeel Ahmad For the Opposite Party : Krishna Agarawal ORDER HON'BLE VIPIN CHANDRA DIXIT,J. Heard Sri Shakeel Ahmad, learned counsel for the applicant and Sri Krishna Agarawal, learned counsel for the opposite party. The instan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the opposite party without taking into account the legal provision of the reply submitted by the applicant in response to the show cause notice, initiated proceedings under Section 276CC of the Act, 1961 and filed a complaint in the Court of learned Special Chief Judicial Magistrate, Varanasi which was registered as Criminal Case No. 50 of 2019 (Union of India Vs. Smt. Swastika Pandey) with a prayer that since return has been filed lately, the applicant be summoned and punished in accordance with law. Learned counsel for the applicant further submits that from the perusal of Section 276CC of the Act, 1961, no case is made out against the applicant and the complaint filed is against the law and only with the intention to humiliate and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of late filing of return under Section 271(1)(a) of the Act, 1961. In this regard, he has relied upon the decision given by the Division Bench of this Court as well as other High Court and submits that no prosecution can be initiated unless there is willfull default in filing the return even in absence of any penalty imposed for late filing of return under Section 271(1)(a) of the Act, 1961, no prosecution under Section 276CC of the Act, 1961 should be maintained against the applicant. Per contra, learned counsel for the opposite party, Sri Krishna Agarawal submits that the complaint was rightly filed as the applicant has failed to submit the return in time, hence, there is no illegality in summoning the applicant under Section 276CC o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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