SASI ENTERPRISES vs. ASSISTANT COMMISSIONER OF INCOME TAX
Crl.A. No.-000061-000061 - 2007Supreme Court30 Jan 2014
Bench: The Additional Chief Metropolitan Magistrate (Egmore), Chennai, For The Willful & Deliberate Failure To File Returns For The Assessment Years 1991-92, 1992-93 & Hence Committing Offences Punishable Under Section 276 Cc Of The Income Tax Act, 1961 (For Short “The Act”). Complaints Were Filed On 21.8.1997 After Getting The Sanction From The Commissioner Of Income Tax, Central Ii, Chennai Under Section 279(1) Of The Income Tax Act. Appellants Filed Two Discharge Petitions Under Section 245(2) Cr.P.C., Which Were Dismissed By The Chief Metropolitan Magistrate Vide Order Dated 14.6.2006. Appellants Preferred Crl. R.C. Nos.781 To 786 Of 2006 Before The High Court Of Madras Which Were Dismissed By The High Court Vide Its Common Order Dated 2.12.2006, Which Are The Subject Matters Of These Appeals.
Section 133ASection 139(1)Section 139(4)Section 245(2)Section 276Section 279(1)
92 or 1992-93 and their returns have been filed as individual
assessee by them for the assessment years 1991-92 and
1992-93, though belatedly on 20.11.1994 and 23.02.1994
respectively. In those returns it was mentioned that
accounts of the firm had not been finalized and no returns of
the firm had been filed.
4.
The Assistant Commissioner
