No escape from sec. 276CC prosecution just because assessee had no tax payable: Delhi HC

IT: Where prosecution under section 276CC was launched against assessee on account of his failure to furnish return of income in response to notice issued under section 142(1), since offence under section 276CC, prima facie, stood constituted upon failure on part of assessee to furnish return of income for assessment year in question within period prescribed in law, mere fact that he had subsequently furnished return of income for assessment year in question and no amount of tax was due, would n

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