ACIT v. V. K. Gupta (2020) 424 ITR 602/ 187 DTR 30/ 313 CTR 249 ( Delhi ) (HC)

S. 276CC : Offences and prosecutions – Failure to furnish return of income – Finding that delay was not willful – Conviction is held to be not valid . [ S.132 , 153A ]

Dismissing the appeal of the revenue the court held that the  the copies of certain documents were provided to the representatives of the assessee. However, it was not disputed that copies of all material documents seized during the search and seizure operations were not provided to the assessee. Admittedly, the assessee was also not provided the copy of the panchnama in respect of the documents seized from the premises occupied by his brother. More importantly, it was not disputed that the assessee had not sent several letters, seeking copies of the documents for the purpose of filing the returns. But copies of all the documents seized had not been provided to the assessee. It also had to be noted that the returns were filed in due course. Hence, the conviction under section 276CC was not valid.( AY.2008-09)

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