High Court refuses to quash prosecution u/s 276CC on the ground that non filing ITR was not wilful

High Court refuses to quash prosecution u/s 276CC for not filing return of income. Whether the failure was wilful or not to be considered by the trial court 

ABCAUS Case Law Citation:
ABCAUS 2428 (2018) 07 HC

The instant Petition was filed by the assessee against the prosecution u/s 276CC of the Income Tax Act, 1961 (the Act) filed by the Income Tax Department in the Court of Additional Chief Judicial Magistrate Court.

The prayer was made to quash the proceedings mainly on the ground that the failure to file income tax return was not willful.

The Hon’ble High Court observed that admittedly, the petitioner had failed to file Income Tax Return. A notice was issued to him under Section 148 of the Income Tax Act to submit his return. In spite of receipt of the notice, he did not file it. This was the circumstance in which the prosecution was lodged against him.

It was also observed that the only specific ground was that the failure was not wilful which was a fact to be considered by the trial court on the basis of the evidence adduced before it. The Hon’ble High Court opined that such disputed question of fact cannot be decided by this court in a proceedings under Section 482 Cr.P.C.

The Petition was dismissed.

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