The assessee is a salaried employee he had taxable income however  he has not filed his return of income as mandated u/s. 139(1) or under extended time u/s 139(4) of the Act. The show cause notice was issued for failure to file the return. The department was of the view that the assessee has deliberately has not filed the income tax return within stipulated time. The department launched prosecution under section 276C (1) and section 276CC of the Act. The Assessee approached the High court under section 482 Code of Criminal Procedure to quash the proceedings. Dismissing the petition the Court held that it cannot presume that the assessee is innocent of any offences complained. It was for the assessee to establish such innocence is the court where the trail is to be conducted. The Court directed the assessee to concentrate on the efforts to be put in during the Course of trail. The submission of the assessee was rejected and the petition was dismissed. Relied on Sai Enterprises v. ACIT 2014 (5) SCC 139.