Dismissing the petition the Court held that \u00a0filing of returns under section\u00a0139(4)\u00a0would not take away the liability of filing the return \u201cin due time\u201d as provided in section\u00a0276CC, merely because no notice was issued by the Department prior to filing of the return. The words \u201cin due time\u201d used in section\u00a0276CC\u00a0of the\u00a0Income-tax Act, 1961\u00a0are significant and relate to non-furnishing of return within the time in terms of sub-section\u00a0(1)\u00a0or indicated in the notes given under sub-section\u00a0(2)\u00a0of section\u00a0139. There is no provision for condonation of the infraction even if a return is filed in terms of sub-section\u00a0(4)\u00a0of section\u00a0139\u00a0because due time as prescribed under sub-section\u00a0(1)\u00a0or\u00a0(2)\u00a0of section\u00a0139\u00a0would not get diluted by filing return under section\u00a0139(4)\u00a0much later as it is against the legislative intent. Therefore, the ratio therein being that, though, the plea of lack of culpable mental state may be evoked by an accused in defence, that cannot be seen at the time of filing of the complaint or at the stage of taking cognizance in terms of the provisions contained in section\u00a0278E(1)\u00a0which deals with presumption of existence of such mental state being a matter of trial, the application was \u00a0dismissed. Court also held that \u00a0the assessee\u2019s contention that return was filed prior to issuance of any notice by the Department was to be examined in terms of the use of word \u201cor\u201d under sub-section\u00a0(1)\u00a0or\u00a0(2)\u00a0of section\u00a0139. The word \u201cor\u201d is normally disjunctive and \u201cand\u201d is normally conjunctive and \u201cor\u201d in its natural sense denotes an \u201calternative\u201d and is not read as \u201csubstitutive\u201d. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 276CC : Offences and prosecutions-Failure to furnish return of income-Return filed after due date but before notice issued-Payment of tax with interest-In due time-\u201dOr\u201d and \u201cAnd\u201d-Word \u201cOr\u201d is normally disjunctive and \u201cAnd\u201d is normally conjunctive-Application to quash the proceedings is dismissed. [S.139(1) 139(4),234A, 278E, Code of Civil Procedure 1908, S.482] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-39227","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-acH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39227","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=39227"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39227\/revisions"}],"predecessor-version":[{"id":39228,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39227\/revisions\/39228"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}