Failure To File Income Tax Return | Prosecution U/S 276CC IT Act Not Permissible Without Previous Sanction Of Appropriate Authority: Delhi High Court
2 years, 5 months ago

Failure To File Income Tax Return | Prosecution U/S 276CC IT Act Not Permissible Without Previous Sanction Of Appropriate Authority: Delhi High Court

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The Delhi High Court has made it clear that a person cannot be prosecuted for the offence under Section 276-CC of the Income Tax Act, except with the previous sanction of the Principal Commissioner/appropriate authority.A single judge bench of Justice Asha Menon held,"Since the law provides that without sanction u/s 278B of the IT Act, the Department. The Delhi High Court has made it clear that a person cannot be prosecuted for the offence under Section 276-CC of the Income Tax Act, except with the previous sanction of the Principal Commissioner/appropriate authority. A single judge bench of Justice Asha Menon held, "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. The petitioner as well as the company M/s ASM Traxim Pvt Ltd. were booked for violation of Section 276-CC and Section 278-B of the Income Tax Act, 1961 by not filing ITR for assessment year 2012-13 in time.

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