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TMI Blog2022 (7) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; of 2019 3. 2015-2016 E.O.C.No.151 of 2018 Crl.O.P.No.23229 of 2019 (ii) Prosecution under Section 276 C (1) of the Income Tax Act. 1961 Sl. No. Assessment Year Complaint on the file of Additional Chief Metropolitan Magistrate Quash petition on the file of High Court, Madras 1. 2010-2011 E.O.C.No.152 of 2018 Crl.O.P.No.23330 of 2019 2. 2011-2012 E.O.C.No.153 of 2018 Crl.O.P.No.23252 of 2019 3. 2012-2013 E.O.C.No.154 of 2018 Crl.O.P.No.23327 of 2019 4. 2013-2014 E.O.C.No.155 of 2018 Crl.O.P.No.23332 of 2019 5. 2014-2015 E.O.C.No.156 of 2018 Crl.O.P.No.23320 of 2019 6. 2015-2016 E.O.C.No.157 of 2018 Crl.O.P.No. 23324 of 2019 3. According to the Income Tax Department, the petitioner herein, an income tax assessee having taxable income failed to file her Return of Income for the Assessment Years 2011 to 2016. She also failed to pay the tax due before the due date of filing the return of income with willful intention to evade tax payable to the Exchequer. Under Section 139 (1) of the Income tax Act, 1961, the assessee has to file the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after payment of tax due. No summons was issued based on the complaint. Only on hearing from the News through visual media that the trial Court has issued NBW on 06/03/2019, she came to know about the prosecution, which was launched with malafide after receiving the entire tax due. 8. The details of payment of tax for the respective Assessment Years, with challan numbers and date mentioned in the petitions as under:- A.Y Balance Tax Paid BSR Code Date Challan No. 2016-17 51,810 0013283 20.02.2018 03013 2015-16 1,20,860 0004329 20.02.2018 05618 2013-14 2,49,940 0004329 14.02.2018 00452 7,240 0004329 14.02.2018 00452 2012-13 5,01,670 0013283 14.02.2018 00458 2011-12 1,48,800 0004329 14.02.2018 00425 2010-11 93,590 0013283 14.02.2018 00438 9. The Leaned counsel for the petitioner further submitted that, the assessment made by the Department is under challenge and in so far as prosecution launched for non-filing of returns in time for the Assessment Years, 2010-2011 and 2011-2012 cases were compounded. The same yardstick ought to have been followed in the remaining cases also, but for no reason, the Department is not inclined to compound ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed before the Economic Office Court (II) at Egmore. There was no voluntary compliance of the statutory requirement by the petitioner which amounts to violation of the Income Tax Act thereby attract protection for the offences under Section 276CC, Section 276C(1) of Income Tax Act 1961. If not for the investigation proceedings, the assessee would have not come forward to file her returns and the exchequer would have been deprived of its legitimate dues. Thus, the willful element which is sine qua non is very much present in the case of the petitioner. 13. The Act of the petitioner by filing the returns upon detection and with concealed income which is violation of the statute thereby constitutes an offence. Thus, the accused cannot be given a clean chit, and her default is willful. If the timelines and schedules as per the laws are not followed, then it would adversely impact the Government's revenue interest. 14. The Learned Counsel for the Respondent-Department rely upon the following judgments to buttress her submissions: (i) P. Jayappan v. S.K. Perumal, First Income Tax Officer, Tuticorin reported in AIR 1984 SC 1693; (ii) Prakash Nath Khanna & Anr. v. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reveals that from the financial years starting from 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 till the show cause notice issued to the assessee, she has not filed Returns for her individual income and her belated return, on investigation found omission of certain income. Particularly, source for payment through credit cards, interest accumulated in fixed deposits etc. were deducted and therefore, the prosecution has been launched. 18. The undisclosed income for each of the Assessment Years, deducted by the Department in the course of investigation are:- Financial Year Assessment Year Undisclosed Income (In Rs.) 2009-10 2010-11 4,48,116 2010-11 2011-12 5,76,079 2011-12 2012-13 11,42,342 2012-13 2013-14 10,34,354 2013-14 2014-15 20,17,717 2014-15 2015-16 10,82,465 19. The sum and substance of the complaints is that while the due date for filing the Return for each Accounting Years lapsed long back, Returns were filed only during the month of February 2018 as below:- PERIOD DUE DATE FILING AND PAYMENTS AY 2010-11 15.10.2010 Feb 2018 AY 2011-12 31.07.2011 Feb 2018 AY 2012-13 31.08.2012 Feb 2018 AY 2013-14 05.08.2013 Feb 2018 AY 2014-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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