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Showing contexts for: 276cc in M/S Pace Vision, vs The Income-Tax Department, on 24 February, 2020Matching Fragments
The petitioner is before this Court seeking for quashing of the order taking cognizance dated 29.03.2014 and initiation of the proceedings pursuant thereto as against the petitioner in C.C.No.219/2014 pending on the file of the Court of JMFC III Court, Belgaum, for the offence punishable under Section 276CC of the Income Tax Act, 1961 ('Act' for brevity).
2. The background facts of the above matter are that on 29.03.2014, the respondent Income Tax Department represented by the Assistant Commissioner of Income Tax had filed a complaint under Section 200 of Code of Criminal Procedure (Cr.P.C., for brevity) against the petitioner alleging the commission of offences punishable under Section 276CC of Act, as regards non-filing of Income Tax returns in terms of Sections 139(1), 142(1) or 153 of Act, which provides for matters relating to filing of return of income.
4. The Department had issued a show cause notice on 28.10.2013 which was replied to by the petitioner and further reply was also submitted on 30.12.2013. In furtherance thereof the Commissioner of Income Tax, Belagavi is said to have issued the sanction in terms of Section 279 of the Act, on 12.03.2014 however in the said sanction at paragraph No.9, it is stated as under;
"The prior approval of the Chief Commissioner of Income Tax, Panaji vide F.No.CCIT/PNJ/PROSECUTION/2013-14 dated 10.03.2014 for launching prosecution under Section 276CC is obtained and placed on record".
9. On a perusal of the said file, it is seen that on 26.02.2014, the Commissioner of Income Tax wrote to the Chief Commissioner of Income Tax placing all the facts, the opinion received from the standing counsel and the re-commendation of the Commissioner of Income Tax, that it was a fit case to file prosecution under Section 276 CC of the Act. However, the Commissioner of Income Tax had further sought for accord of approval for launching prosecution under Section 276CC of the Act at the earliest. Paragraph No.9 of the said letter dated 26.02.2014 is hereunder reproduced for easy reference.
"(9). In view of the above, it is submitted that it is a fit case to file prosecution under Section 276CC of the Income Tax Act, 1961. Therefore, it is requested to kindly accord approval in regard to launching of prosecution under Section 276CC of the Income Tax Act, 1961 at the earliest".
10. Pursuant thereto a letter came to be issued by the office of the Chief Commissioner of Income Tax on 10.03.2014 addressed to Commissioner of Income Tax, Belagavi wherein the Income Tax Officer (TEK) conveyed the approval of Chief Commissioner of Income Tax, Panaji to the Commissioner of Income Tax, Belagavi for launching of prosecution under Section 276CC of the Act against two names persons, a HUF and a company.