Assessee filed return within extended time as provided in section 139(4) and in return there was a refund due to him which was refunded. Revenue filed complaint against assessee for offence punishable under section 276CC stating that assessee failed to submit return within time limit prescribed under section 139(1).The assessee filed petition to quash the proceedings. Allowing the petition the Court held that there was no evasion of tax and return had been filed and refund had also been ordered, there was no wilful failure on part of assessee to file return and offence under section 276CC  of the Act was  not attracted. Accordingly the complaint filed against assessee was quashed. (AY. 2014-15)