Supreme Court · 2004 INSC 113 · Decided 16 February 2004
Prakash Nath Khanna and ANR. v. Commissioner of Income Tax and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 113 · [2004] 2 S.C.R. 434
- Case number
- CRIMINAL APPEAL No. 1260/1997
- Decided
- 16 February 2004
- Bench
- DORAISWAMY RAJU, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- Income Tax Act Section 276, 27l(l)(a)
Headnote
Income Tax Act, 1961: Section 276-CC-Failure to furnish return-Return for assessment year C 1988-89 filed in 1991 before the assessment was completed-Prosecution under the section-Applicability-Held: Expression 'due time' occurring in the section means that the return is to be farnished within the given under sub-section (2) of section 139-Jf return is filed in terms of section 139(4) before the assessment is D made, it would be infraction of section 139(1) and (2) as time is prescribed therein and return is to be filed within the time prescribed-This is the legislative intent of the
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