9911796707
TMI Blog2023 (11) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of ill health, lack of knowledge, the return could not be filed on time and non-filing of the return was not willful. HELD THAT:- The Court concurs with the submission of the learned counsel for the petitioner. The order dated 31.03.2011 though records that the reply of the assessee is not satisfactory but then does not assign any reason for arriving at that conclusion when petitioner had taken stand that on account of his ill health the return was not filed on time and delayed filing was not willful nor intentional. Considering the submission made by the learned counsel for the petitioner, the order dated 11.08.2022 passed in Complaint Case by the learned Special Judge, Economic Offence, Patna whereby the petition filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to believe that income chargeable to tax for the assessment year 2009-2010 has escaped assessment within the meaning of Section 147 of the Income Tax Act, 1961, accordingly, the petitioner was directed to submit his income for assessment within thirty days of the receipt of the notice dated 22.10.2010. 4. Learned counsel for the petitioner submits that the notice dated 22.10.2010 was received by the petitioner on 16.11.2010 but prior to receiving the notice dated 22.10.2010, the petitioner had already filed his return for the assessment year 2009-2010 on 26.10.2010 with requisite fine. Learned counsel further submits that after the petitioner filed his return on 26.10.2010 though belatedly thereafter he received a notice dated 11.01.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply with respect to the notice dated 07.02.2011 on 14.02.2022 but his reply was not considered and the instant criminal prosecution was launched under Section 276CC of the Income Tax Act. 8. Learned counsel for the petitioner submits that before initiating criminal prosecution, the authority ought to have rejected the reply of the petitioner dated 14.02.2011 but without considering and rejecting the reply of the petitioner, launching of the criminal prosecution cannot be countenanced for the reason that the petitioner had taken a stand in his reply that on account of ill health, lack of knowledge, the return could not be filed on time and non-filing of the return was not willful. Learned counsel next submits that until and unless non- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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