Sec. 276 (c) (2) of Income Tax Act, 1961— Offences— The petitioner was an assessee on the file of the Deputy Commissioner of Income Tax. A search has been conducted under Section 132 of Income Tax Act on 18.12.2012 and during the search, it was noticed that the accused did not file his return of income for the assessment year 2013-2014 as required under Section 139 (1) of the Income Act. He ought to have filed return of income on or before 05.08.2013. But he belatedly filed his return of income for the assessment year 2013-2014 only on 31.01.2014 admitting his huge income. The accused has filed his return of income belatedly after the expiry of the time limit prescribed under Section 139(1) of IT Act as such the respondent issued show cause notice on 17.07.2017. That the assessee had paid the entire tax amount on 13.03.2018 and the respondent had also acknowledged the same by the acknowledgment dated 14.03.2018. Therefore, the offence under Section 276 (c ) (2) of the Income Tax Act is not at all attracted as against the assessee herein, and the entire criminal proceedings pending against the petitioner is nothing but clear abuse of process of law. As such it cannot be sustained as against the assessee and it was liable to be quashed. Accordingly, the entire proceedings was quashed. --- SHRI SARDARMAL KOTHARI vs. Deputy CIT.[2020] 23 ITCD Online 29 (MAD)