Assessee had not filed return of income for relevant assessment year. Assessing Officer filed a complaint under section 276CC against assessee before Chief Metropolitan Magistrate. Assessee filed a writ petition seeking to quash said complaint and relying on proviso (b) to section 276CC submitted that a person shall not be proceeded under section 276CC for his failure to furnish return in due time, if tax payable by him on total income determined on regular assessment did not exceed Rs. 3000. Dismissing the petition the Court held that  since in  no regular assessment had been framed for year in question, assessee did not fall within meaning and scope of a regular assessment to get protection to proviso (b) to section 276CC. (AY. 2014-15)