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Bombay HC Quashes Section 276CC Prosecution as Assessee Was Entitled to Refund
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taxguruin
AdvertisementRajesh Somandas Sachdev Vs ITO (Bombay High Court) The Bombay High Court heard a writ petition under Articles 226 and 227 of the Constitution of India seeking quashing of Criminal Complaint No.
SW/535/2018 pending before the Additional Chief Metropolitan Magistrate, 38th Court, Ballard Pier, Mumbai, for an alleged offence under Section 276CC of the Income-tax Act, 1961.
The petitioner submitted that the income-tax return for Assessment Year 2014-15 was filed on 10 September 2018.
Although the return had been filed pursuant to a notice under Section 148, the petitioner contended that the ret...