SASI ENTERPRISES vs ASSISTANT COMMISSIONER OF INCOME TAX

Authority: Supreme Court Date: 2014-01-30 AY: 1993-94 Section: 234A, 276CC Acts: Income Tax Act 1961, Criminal Procedure Code 1973 Result: Assessee Citation: (2014) 265 CTR (SC) 225 : (2014) 361 ITR 163 (SC) : (2014) 222 TAXMAN 78 (SC) : (2014) 98 DTR (SC) 3 Justices: K.S. RADHAKRISHNAN & A. K. SIKRI, JJ. Appeal No: CRIMINAL APPEAL NO.61 OF 2007 & 62, 63 & 64 OF 2007
Whether prosecution under Section 276CC of the Income Tax Act can be initiated when assessment has not attained finality due to pending appellate proceedings --- Held No; Whether non-filing of returns under Section 139(1) and non-compliance with notices under Sections 142 and 148 constitute grounds for prosecution under Section 276CC --- Held Yes; Whether the presumption under Section 278E regarding culpable mental state applies at the stage of prosecution under Section 276CC --- Held Yes

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