VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

delayed filing of the return of income for AY 2011-12, the appellant had disclosed the commission of his first offence prior to the due date of filing return for AY 2013-14. Therefore, as the offence under Section 276CC of the Act for the AY 2013-14 was SLP (C) NO. 20519 of 2024 Page 18 of 59 committed

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

delay in filing a return without contumacious conduct and mens rea being established could not make the petitioner liable for prosecution. 6. Petitioner having been subjected to levy of interest under Section 139(1) and also to penalty proceedings under Section 271(1)(a) of the Act, could not further be prosecuted for the same defaults. Per contra, learned counsel