Law:

Section:

Section 276CCC, read with section 158BC, of the Income-tax Act, 1961 - Offences and Prosecution - Failure to furnish return of income in search cases - Block periods 1986-87 to 1996-97 - Pursuant to a search conducted by Deputy Commissioner in business premises of respondents certain books of account, cash, etc., were seized - After seizure, notices under section 158BC were served on respondents through their chartered accountants calling upon respondents to furnish their returns within 45 days from date of receipt of said notices - Subsequently, respondents acknowledged receipt of notices and sought further time to submit their returns but failed to submit same - Deputy Commissioner filed complaint under section 276CCC before trial court - Respondents filed an application for discharge - Trial court discharged respondents on ground that notices issued by Deputy Commissioner under section 158BC were not validly served on respondents - Whether since chartered accountants who represented respondents though not authorized, received notices issued to respondents by authorities, and subsequently, respondents ratified said act of chartered accountants about receipt of notices, service of notice on chartered accountants was a valid service - Held, yes - Whether, therefore, order of trial court was liable to be set aside - Held, yes [matter remitted back] FACTS Pursuant to a search conducted by the Deputy Commissioner in the business premises of the respondents certain books of account, cash and other records were seized. After seizure, notices under section 158BC were served on the respondents through their chartered accountants calling upon the respondents to furnish their returns within 45 days from the date of receipt of said notices. Subsequently, the respondents ac-knowledged the receipt of the notices and sought further time to submit their returns but failed to submit their returns even after lapse of 45 days. Therefore, the Deputy Commissioner filed a complaint under section 276CCC before the trial court. The respondents filed an application under section 245(2) of the Code of Criminal Procedure, 1973. The trial court allowed said application and discharged…

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