High Court of Karnataka Quashes Criminal Proceedings Against Assessee for Delay in Filing Income Tax Return Due to Lack of Mens Rea and Departmental Delay. Section 276CC of Income Tax Act, 1961 requires wilful failure to furnish return; mere delay without culpable mental state does not constitute offence....
The petitioner, Rajkumar Agarwal, proprietor of Sainath Stone Crusher, filed four criminal petitions under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) / Section 528 of the Bharatiya Nag...
