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ApniLaw > Blog > High Court > Karnataka High Court > Late Income Tax Filing Can Lead To Prosecution: Karnataka High Court
High CourtKarnataka High CourtNews

Late Income Tax Filing Can Lead To Prosecution: Karnataka High Court

Amna Kabeer
Last updated: February 4, 2025 1:13 am
Amna Kabeer
5 months ago
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High Court of Karnataka
High Court of Karnataka
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Karnataka High Court Upholds Prosecution for Late Income Tax Filing


The Karnataka High Court ruled that late income tax filing or return (ITR) filing can result in both penalties and prosecution. Justice S. Vishwajith Shetty dismissed Rajkumar Agarwal’s plea to quash criminal proceedings initiated by the Income Tax Department.

Contents
Karnataka High Court Upholds Prosecution for Late Income Tax FilingCourt’s Decision on ITR DelayKey Legal PointsFinal Verdict


Court’s Decision on ITR Delay


Agarwal failed to file his ITR on time for Assessment Years 2012-13 to 2015-16. The Income Tax Department prosecuted him under Section 276CC of the Income Tax Act. The department argued that mere payment of penalties does not exempt taxpayers from criminal prosecution.
Agarwal contended that he filed returns after receiving a Section 139 notice and paid the penalty. He also claimed that personal hardships, including his brothers’ deaths, caused the delay. However, the court emphasized that Section 276CC applies when returns are not filed within the stipulated time, even after notices under Sections 142 or 148.


Key Legal Points


Penalty alone does not prevent prosecution: Even after paying penalties, taxpayers can face legal action for delayed filings.
Presumption under Section 278E: The law assumes guilt unless the accused rebuts it with evidence before the Magistrate.
Prosecution applies after tax authorities detect the delay: The proviso to Section 276CC applies only to voluntary filings under Section 139(1), not cases where authorities intervene.


Final Verdict


The court dismissed Agarwal’s plea, ruling that he must present evidence in the trial court to challenge the prosecution. It reiterated that delayed ITR filing can lead to both penalties and criminal prosecution.

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TAGGED:Complaint FilingincomeKarnataka High courtPenaltytax
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