Dismissing the Criminal revision petition of the assessee and allowing the Criminal revision petition of the revenue, the Court held that, failure to furnish return in response to notice under S.142(1), initiation of prosecution proceedings is held to be valid. Mere fact that subsequently furnished return of income and no amount of tax was due, would not exempt from liability to be prosecuted. Disobedience of each of said provisions of law itself constitute a distict offence.(AY. 2003 -04 to 2005- 06 )
Karan Luthra. v . ITO (2018) 259 Taxman 209/ ( 2019) 175 DTR 258/ 309 CTR 114 (Delhi)(HC)
S. 276CC : Offences and prosecutions – Failure to furnish return of income-Failure to furnish return in response to notice under S.142(1)-Mere fact that subsequently furnished return of income and no amount of tax was due, would not exempt from liability to be prosecuted. Disobedience of each of said provisions of law itself constitute a distict offence[S. 139(1), 142(1), 148, Criminal Procedure Code, 1973, S. 482]