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Section 276CC of the Income-tax Act, 1961 - Offence & prosecution - Failure to furnish return of income It is not merely failure to file return in time which constitutes offence under section 276CC; failure to file return in time must be proved by clear, cogent and reliable evidence to be 'wilful' and there should be no plausible doubt of its being 'wilful' [In favour of assessee] It is not merely failure to file the return in time, which constitutes the offence under section 276CC. The failure to file the return in time must be proved by clear, cogent and reliable evidence to be 'wilful' and there should be no plausible doubt of its being 'wilful'. It must be intentional, deliberate, calculated and conscious with full knowledge of the legal consequences flowing from them. Where the court below had held that there was sufficient ground for delay in filing the return in time, it could not be held that any illegality had been committed by the court below in acquitting the respondents, which could be corrected by the High Court. R.L. Jain and Ms. Veena Mandlik for the Appellant. H.O. Soni for the Respondent. JUDGMENT N.K. Mody, J. - Being aggrieved by the dated June 1, 1993, passed by A. C. J. M. (Economic Offences), Indore, in Cr. Case No. 38 of 1986, the present appeal has been filed. 2. The short facts of the case are that a private complaint was filed by the appellant under section 276CC read with section 278B of the Income-tax Act, 1961, on August 6, 1986, alleging that a complaint was filed by the Income-tax Officer, B-Ward, Itarsi. In the complaint it was alleged that respondent No. 1 firm M/s Bhavecha Machinery and Electrical Store is the registered firm and is carrying on business of machinery, spare parts and electrical goods having its business premises at Main Market of Itarsi. The further case of the prosecution was that respondent No. 1 firm filed its return of income-tax on August 30, 1983, while as per section 131 of the Income-tax Act it was obligatory on the part of the firm to have filed its return of income on or before June 30, 1981. It was alleged that thus the returns filed by the respondents is delayed by 25 months. It was alleged that…

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