Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income-tax return Non-filing of return |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | INCOME TAX ACT, 1967: ss. 139 and 276 CC - Income-tax return - Non-filing of - Prosecution - Held: s.139 as it stood at the relevant time, states that it is mandatory on the part of the assessee to file the return before the due date.s.144 r/w ss.139 and 276 - Best judgment assessment - Effect of on liability of assessee to file return - Held: The firm is independently required to file the return and merely because there has been a best judgment assessment u/s 144 would not nullify the liability of the firm to file the return as per Ss. 139(1). s.276CC r/w ss.142 and 148 - Held: Offence u/s 276CC is attracted on failure to comply with the provisions of s. 139(1) or failure to respond to the notice issued u/s 142 or s. 148 of the Act within the time limit specified therein. s.276CC - Prosecution - Pendency of appeal - Effect of - Held: Pendency of the appellate proceedings cannot be said to be a relevant factor for not initiating prosecution u/s 276CC of the Act - Interpretation of statues. s.278E - Non-filing of retum - Presumption - Held: Court in a prosecution of offence, like s. 276CC has to presume the existence of mens rea and it is for the accused to prove the contrary and that too beyond reasonable doubt — Appellants have to prove the circumstances which prevented them from filing the returns as per s.139(1) or in response to notices u/ss 142 and 148. |
Judge | Hon'ble Mr. Justice K.S. Panicker Radhakrishnan |
Neutral Citation | 2014 INSC 70 |
Petitioner | Sasi Enterprises |
Respondent | Assistant Commissioner Of Income Tax |
SCR | [2014] 2 S.C.R. 175 |
Judgement Date | 2014-01-30 |
Case Number | 1-25 |
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