9911796707
TMI Blog2024 (4) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in brief of the case are that the Income Tax Officer after getting sanction from the Commissioner of Income Tax submitted a criminal complaint against the respondent under Section 276 CC of the Act and it was alleged that the respondent did not submit his Income Tax Returns under Section 139(1) of the Act of 1961, within the stipulated time on or before 31.07.1978 and the assessee filed his returns on 31.12.1980. Thereafter, proceedings under Section 271(1) of the Act of 1961, were initiated vide notice dated 31.12.1981, but the respondent failed to submit any explanation. Then a reminder was issued but no reply was submitted. Thereafter the Income Tax Officer imposed penalty of Rs. 2200/- on the respondent under Section 271(1) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable on the record, a cogent & reasoned judgment has been passed in favour of the respondent by giving him benefit of doubt. Hence under these circumstances interference of this court is not warranted. 6. Heard and considered the submissions made at Bar and perused the material available on the record. 7. The sole case of the prosecution is that the respondent has failed to comply with the provisions contained under Section 139(1) of the Act of 1961 and he has submitted the income tax returns after a delay of 28 months which amounts to an offence under Section 276CC of the Act, 1961. It is relevant to extract the provisions under Sections 139(1) and 276CC of the Act of 1961, hereunder:- "139. Return of income.- (1) Every person,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be proceeded against under this section for failure to furnish in due time the return of fringe benefits under sub-section (1) of section 115-WD or return of income under sub-section (1) of section 139] (i) for any assessment year commencing prior to the 1st day of April, 1975; or (ii) for any assessment year commencing on or after the 1st day of April, 1975, if- (a) the return is furnished by him before the expiry of the assessment year [or a return is furnished by him under sub-section (8A) of section 139 within the time provided in that sub-section]; or (b) the tax payable by such person, not being a company, on the total income determined on regular assessment, as reduced by the advance tax or self-assessment tax, if any, paid b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tax Law Amendment and Miscellaneous Provisions Act, 1986 added Section 278E to the Act w.e.f. 10th September, 1986. It provides that in any prosecution for the offence under this Act which requires "culpable mental state" on the part of the accused, the Court shall presume the existence of such mental State. The burden is shifted to the accused to prove that he had no such mental state. As per the explanation, the culpable state would include "intention", "motive" and "knowledge". It further provide that the absence of such culpable mental state shall have to be proved by the accused in defence beyond reasonable doubt. 10. For bringing home the charge against the accused for his conviction under Section 276CC of the Act of 1961, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presumed that the income tax officer has extended the time for filing the return after satisfying himself that there was ground for delay in filing the return. Therefore, no sentence can be imposed under that provision unless the element of mens rea is established and the intention of the legislature is that the penalty should serve as a deterrant. 12. While dealing with Section 276C(2) of the Act of 1961, the Hon'ble Apex Court in the case of Prem Das Vs. Income Tax Officer reported in (1999) 5 SCC 241 has held as under:- "Willful attempt to evade any tax, penalty or interest chargeable or imposable under the Act under Section 276-C is a positive act on the part of the accused which is required to be proved to bring home the charge aga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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