B. Mohammad Iqbal vs Assistant Commissioner Of Income Tax

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Mad) 1172

IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.K.ILANTHIRAIYAN
B. Mohammad Iqbal – Appellant
Versus
Assistant Commissioner Of Income Tax – Respondent

Advocates Appeared:
For the Appellant : M/s. N.V.Balaji, Nv Lakshmi, N.V. Narayanan
For the Respondent: M.Sheela, Ssc, H.Siddarth

Table of Content
1. petition to quash prosecution for non-filing return under s.276cc. (Para 1 , 2)
2. petitioner challenges jurisdiction; respondent defends competence and wilful default. (Para 3 , 4 , 5)
3. facts confirm sale, tds, belated filing post-notice. (Para 6 , 7 , 8)
4. no jurisdiction without transfer; assessing officer only authorised. (Para 9 , 10 , 11 , 12 , 13)
5. prosecution premature sans assessment/penalty; proceedings quashed. (Para 15 , 16)

ORDER :

G.K. ILANTHIRAIYAN, J.

This petition has been filed to quash the proceedings in EOCC.NO.42/2019 on the file of the Additional Chief Metropolitan Magistrate (Economic Offences ) I Egmore, chennai Offences Wing, Chennai.

2. The respondent lodged a complaint for the offence punishable under Section 276 CC of the Income Tax,1961 for the Assessment Year 2014-2015. It is alleged that the petitioner had wilfully failed to file the return of Income Tax for the Assessment Year 2014-15 and thus committed the offence under Section 276 CC of the Income Tax Act,1961 (hereinafter called as the “Act”) .On receipt of the said complaint the Trial Court had taken cognizance in EOCC No. 42 of 2019 and issued summons to the petitioner.

3. The lea

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2026 Supreme(Mad) 1172

IN THE HIGH COURT OF JUDICATURE AT MADRASG.K.ILANTHIRAIYANB. Mohammad Iqbal – AppellantVersusAssistant Commissioner Of Income Tax – Respondent

IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.K.ILANTHIRAIYAN
B. Mohammad Iqbal – Appellant
Versus
Assistant Commissioner Of Income Tax – Respondent