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disobedience of section 139(1) or 142(1) notices could lend a person into jail vide [2018] 12 ITR-OL 751 (Del). The Court being categorical in their words further held that the fact that the assessee had subsequently furnished the return of income could also not take away from the fact that he had incurred the liability to be prosecuted on account of failure to furnish the Income-tax return within the stipulated period.
The evidence of the complainant in this case had shown disobedience of section 139(1) by failure on the part of the assessee to furnish the return of income. The notice under section 142(1) which had been served had also not been complied with. This added to the gravity and to the reasons for filing of the criminal prosecution.
Interestingly in this casethe revision court allowed the petition and the proceedings arising out of the criminal complaints were closed, the accused thereby being discharged initially but later the High Court instituted justice stating that the offence under section 276CC of the Income-tax Act deals with failure to comply with the obligation under sections 139(1) or 142(1) or 148 of the Income-tax Act. Disobedience of each of the said provision of law itself constitutes a distinct offence. The offence under section 276CC, prima facie, stood constituted upon failure on the part of the assessee to furnish the return of income for the assessment year in question within the period prescribed in law no matter whether there is refund case situation or any other ground or reason.

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