returns under Section 139(1) of the Act, in terms of
Section 278AA of the Act. Section 278AA of the Act, reads as
follows ... proves that there was reasonable
cause for such failure."
Section 278AA of the Act came to be amended with effect from
petitioners, as
constituting reasonable cause". In view of Section 278AA of
the Act, the onus of proving the said defence is on the
accused ... this context, it may also be beneficial to refer
Section 278AA of the Act. The Section opens with non-
obstante clause and reads as under
M/S Century Real Estate Holdings Pvt Ltd vs The Income Tax Department on 31
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M/S Canara Housing Development Company vs The Income Tax Department on 31 January, 2024
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M/S Century Real Estate Holdings Pvt Ltd vs The Income Tax Department on 31
with regard
to insertion of words 'reasonable cause' in
Section 278AA of the Act, the order
granting sanction for such prosecution will
have ... orders, but does not consider the amendment
to Section 278AA of the Act. The Department
does not take into account the reply submitted
