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TMI Blog2022 (11) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... lure on the part of the petitioner to file return. Therefore, offence under Section 276 CC would not be attracted. Hence complaint filed by the respondent stand quashed. This Criminal Original Petition is allowed - Crl. O.P. No.17182 of 2022 And Crl.M.P.Nos.10388 and 10390 of 2022 - - - Dated:- 26-7-2022 - Honourable Mr. Justice N. Sathish Kumar For the Petitioner : Mr.T.Vasudevan For the Respondents : Mrs.M.Sheela Special Public Prosecutor ORDER This Criminal Original Petition has been filed to quash the complaint in E.O.C.C.No.256 of 2018 on the file of Additional Chief Metropolitan Magistrate, Economic Offices II, Egmore, Chennai, for the offence punishable under Section 276 CC of the Income Tax Act, 1961. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipulated date and the accused ought to have filed his return of income for the Assessment Year 2014 2015 on or before 31/7/2014. But the accused had filed his return of income on 31/3/2016, which is beyond the time limit prescribed under Section 139 (1) of the Income Tax Act. 7. It is relevant to extract 276 CC of the Income Tax Act, 1961. If a person wilfully fails to furnish in due time (the return of fringe benefits which he is required to furnish under sub-section (1) of Section 115 WD or by notice given under sub-Section (2) of the said Section or Section 115 WH or) the return of income which he is required to furnish under sub-Section (1) of Section 139 or by notice given under [Clause (i) of sub-Section (1) of Section 142] or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly, in the instant case on hand, there is no evasion of tax. It is not the case that no return has been filed. In fact, return has been filed and refund has also been ordered. In such a view of the matter, this Court is of the view that there is no willful failure on the part of the petitioner to file return. Therefore, offence under Section 276 CC would not be attracted. Hence complaint filed by the respondent stand quashed. 10. In the result, this Criminal Original Petition is allowed and the complaint in E.O.C.C.No.256 of 2018, pending on the file of Additional Chief Metropolitan Magistrate, Economic Offices II, Egmore, Chennai, is quashed. Consequently, the connected Criminal Miscellaneous Petitions are closed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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