AdvertisementRajkumar Thiyagarajan Vs Income Tax Department (Madras High Court) The petition was filed to quash the proceedings in C.C. No.13 of 2016 pending before the learned Additional Chief Judicial Magistrate, Madurai. The petitioner submitted that the respondent had filed a complaint alleging offences punishable under Sections 276C(1) and 276CC of the Income Tax Act, 1961, on the ground that the petitioner failed to file the return of income for the Assessment Year 2013-14 within the prescribed time. According to the petitioner, the income tax return was subsequently filed on 29.03.2016. After receiv...