Dismissing the petition, that under section 482 of the Code of Criminal Procedure, 1973, the assessee failed to file his return of income. After inspection, the seized materials showed that the assessee had concealed the income. He was issued notice under section 153A of the Act and filed the income tax return for the assessment year 2012-13 on November 20, 2015 showing his income. He had suppressed and concealed the income in the income-tax return filed by him on April 18, 2013. The Tribunal dropped the penalty proceedings solely on the ground of limitation. There was concealment by the assessee while filing his first return of income for the assessment year 2012-13. The assessee is  now facing prosecution under section 276CC of the Act. That part, the mens rea of the assessee was clearly established by the respondent. The prosecution under section 276CC is justified. (AY. 2012-13)