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TMI Blog2017 (1) TMI 1792X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Section 279 of the Income Tax Act - notice came to be issued to the petitioner under Section 153 of the IT Act calling upon him to file his return and in spite of the notice, the accused had not filed his return in response thereto - HELD THAT:- The fact that the petitioner had already filed his return of income as on the date of the order of sanction, which had gone unnoticed, is not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led belatedly have been held to have been nonest and therefore, the authorities have proceeded thereupon. This would make a difference to the situation and therefore, 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 havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the provisions of Section 279 of the Income Tax Act, 1961 (hereinafter referred to as the IT Act , for brevity) alleging violation of Section 276 CC of the IT Act by the petitioner. As a result, a notice came to be issued to the petitioner under Section 153 of the IT Act calling upon him to file his return and in spite of the notice, the accused had not filed his return in response thereto. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tenor of Section 276 CC of the IT Act contemplates that if a person has failed to furnish the return of income in time, it is then that the rigour of the section would be attracted. For, if the return of income had been filed belatedly or otherwise, the section cannot apply at all and therefore, the prosecution ranged against the petitioner is vitiated. Consequently, the petition would have to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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