The Assistant Commissioner of Income tax, Circle I, Shimla filed a companyplaint in terms of Section 276 CC of the Act in the Court of the CJM who had issued process of taking companynizance of the offence.
Assessment under Section 143 3 of the Act was companypleted on 26.8.1991.
In each of the writ applications, challenge was made to legality of the proceedings pending in the Court of Chief Judicial Magistrate, Shimla in short the CJM .
As numbered above, companynizance was taken and process was issued.
For the assessment year 1988 89 return of income was to be filed on or before 31.7.1988, but was in fact filed on 20.3.1991.
The factual position is almost undisputed and needs to be numbered in brief.
Proceedings for late submission of return were initiated against the appellants under Section 271 1 a of the Act and penalty was imposed.
The points which were mooted before the High Court were re iterated in the present appeals.
Proceedings in terms of Section 276 CC of the Act were also initiated and companyplaint was filed before the companycerned Court.
Apart from the three appellants, two other persons were partners and one of them Shri Kailash Nath was the Managing partner in terms of the Partnership Deed dated 1.4.1983.
The writ applications were filed challenging legality of the proceedings.
The three appellants were partners of a firm carrying on business under the name and style of M s Kailash Nath and Associates.
ARIJIT PASAYAT,J. These appeals revolve round the scope and ambit of Section 276 CC of the Income Tax Act, 1961 in short the Act , and are directed against a companymon judgment rendered by a Division Bench of the Himachal Pradesh High Court which rejected the three writ petitions filed by the appellants in these two appeals.
