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IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION
CRIMINAL APPEAL NO.5494 OF 2024 (@ SLP(Crl.) No. 16534/2023)
R. P. DARRMALINGAM APPELLANT(S)
VERSUS
ASSISTANT COMMISSIONER OF INCOME TAX RESPONDENT(S)
O R D E R
1. Leave granted.
2. The appeal lies on a very narrow compass. The criminal
proceedings have been initiated under Section 276CC of
the Income Tax Act, 1961 (hereinafter referred to as ‘the
IT Act, 1961’) against the appellant for non-filing of
the revised income tax return within time.
3. Learned senior counsel appearing for the appellant
submitted that the revised income tax return was filed
belatedly as the concerned records were seized in
pursuance to the seizure. Ultimately, the penalty
proceedings under the IT Act, 1961 were dropped, and in
fact refund has been ordered.
4. Learned counsel appearing for the respondent submitted
that in view of the non-compliance of the mandate in not
filing the revised income tax return within time, the
criminal proceedings have been initiated against the
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appellant.
5. We are of the view that continuing the criminal
proceedings would be unnecessary. We are dealing with a
case where the appellant did in fact file the revised
income tax return, and penalty proceedings which were
initiated against the appellant itself have been dropped.
As a consequence, refund wa...