NARAYAN Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS criminal revision is directed against the conviction of the petitioner under Section 276CC(ii) of the Income-tax Act, 1961, for wilfully failing to furnish a return of income within the prescribed time under Section 139(1) of the same Act resulting in sentence of rigorous imprisonment for three months and a fine of Rs. 1,000.

(2.) THE material facts are not in dispute and may be briefly stated thus : THE petitioner is an income-tax payer since 1965-66. THEre was no default of any kind till 1983-84. THE petitioner was to have filed the return of the previous year 1981-82 (Diwali to Diwali) for the assessment year 1983-84 latest by June 20, 1983. He filed the return late, i.e. after 20 months on March 27, 1985. THE return was considered and the assessment order was passed assessing the petitioner's income at Rs. 25,825 and he was ordered to pay a total sum of Rs. 5,212 regarding income-tax, surcharge and penal interest. THEre is no dispute about all these facts. THE petitioner was prosecuted on the sole ground that he wilfully failed to furnish in due time the return of income for the previous year 1981-82 by June 20, 1983, though he filed it late by about 20 months on March 27, 1985.

(3.) BOTH the courts below were of the opinion that the accused/petitioner did not establish that he was really ill for the aforesaid period and the appellate court further held that the medical certificate having been filed late did not explain the delay and, therefore, the delay by itself amounted to mens rea.