Search was  conducted at business and residential premises of assessee, notice under section 153A was issued to assessee, requiring him to file income-tax return. On receipt of notice, assessee requested Assessing Officer to provide copies of statements recorded during course of search. Commissioner issued show cause notice under section 279(1) for launching prosecution under section 276CC against assessee for failure to file return in time.  In response, assessee submitted that he had already furnished his return for relevant assessment year and it was only pursuant to search that he was asked to furnished revised return. He, further claimed that there was delay of 72 days in filing of return as requisite documents were not supplied to him despite being demanded. The Commissioner gave sanction to launch the prosecution and the Trail court initiated the prosecution. The assessee filed petition to quash the proceedings, allowing the petition the Court held that since revenue had only desired assessee’s prosecution for delay of 72 days in filing of return and there was not even whisper of evasion of income-tax, cognizance taken by Trial Court for offence of evasion of tax under section 276CC was ex facie erroneous and prosecution was quashed. (AY. 2013-14)