Failure To File Income Tax Return | Prosecution U/S 276CC IT Act Not Permissible Without Previous Sanction Of Appropriate Authority
Case: Vipul Aggarwal V. Income Tax Office
Coram: Justice Asha Menon
Case No.: CRL.M.C. 3894/2018
Court Observation: “Since the law provides that without sanction u/s 278B of the IT Act, the Department cannot proceed against a person found liable to prosecute him for the offence under Section 276 CC of the IT Act, the present prosecution must fail qua the petitioner. In the absence of a specific sanction for prosecuting the petitioner, the learned ACMM could not have taken cognizance of the complaint against him and then framed charge against him. The edifice built without foundation must crumble.”
“Being a Director, there would be a presumption under Section 278B against him, when the ITR was not filed within time and the offence under Section 276 CC was committed. No doubt this presumption is rebuttable but that would be a matter of trial. Thus, even if for the sake of arguments, the contention urged on behalf of petitioner was to be accepted that he was not notified nor declared to be a Principal Officer by the Assessing Officer under Section 235-B, nevertheless, on that plea, he cannot avoid prosecution, other requirements being satisfied.”
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Keywords
Failure To File Income Tax Return,
