Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income Tax Act 1961: Section 276-CC-Failure to furnish return |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Section 276-CC-Failure to furnish return-Return for assessment year 1988-89 filed in 1991 before the assessment was completed-Prosecution under the section-Applicability-Held: Expression 'due time' occurring in the section means that the return is to be furnished within the time stipulated under sub-section (1) of section 139 or by notice given under sub-section (2) of section 139-If return is filed in terms of section 139(4) before the assessment is made, it would be infraction of section 139(1) and (2) as time is prescribed therein and return is to be filed within the time prescribed-This is the legislative intent of the statute-Further, discovery of failure regarding tax evasion exceeding the monetary limit mentioned, is not a condition precedent for applicability of section 276-CC-When return under section 139(4) is filed before discovery of any evasion, it cannot be said that section 276-CC has no application-Section 139(1), (2) and (4).Sections 276 CC and 278-E-Failure to furnish return-Return for assessment year 1988-89 filed in year 1991-Presumption as to culpable mental state--Held: Under Section 278E, Court can presume the culpable mental state but the accused can plead to the contrary in defence-On facts, High Court did not deal with these aspects rightly-Accused can plead absence of culpable mental state at the trial. Interpretation of Statutes:Rule of construction-Legislative intent must be found in word used by the legislature itself-If the statutory provision is plain and unambiguous, Court cannot read anything into the statute-Further while interpreting Court can only interpret the law and not legislate it. Principles of construction-Casus omissus and reading statute as a whole-Discussed. Heading of section or marginal note-Reliance upon-Held: It can be relied upon to clear any doubt or ambiguity and to discern legislative intent-Provisions of section 276-CC clear as such there is no scope for clearing any doubt or ambiguity-Income Tax Act, 1961-Section 276-CC. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2004 INSC 113 |
Petitioner | Prakash Nath Khanna And Anr |
Respondent | Commissioner Of Income Tax And Anr. |
SCR | [2004] 2 S.C.R. 434 |
Judgement Date | 2004-02-16 |
Case Number | 1260-1261 |
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