Top Stories Woman Gets 6-Months Imprisonment for Rs. 2 Cr ITR Non-Filing The court sentenced the woman to six months of simple imprisonment and imposed a fine of Rs. 5,000, with an additional one-month imprisonment in default By Navasree A.M – On March 13, 2024 4:36 pm – 2 mins read The Additional Chief Metropolitan Magistrate ( ACMM ) of Delhi has sentenced a woman who failed to file Income Tax Returns of Rs. 2 crores. The accused, a woman, was charged with failure to file a return of income for the assessment year 2014-15, despite the deduction of Tax Deducted at Source ( TDS ) amounting to Rs. Two lakh against a receipt of Rs. two crore during the financial year 2013-14. The court sentenced the woman to six months of simple imprisonment and imposed a fine of Rs. 5,000, with an additional one-month imprisonment in default, as per the order passed on March 4.

However, the court granted her 30 days’ bail to challenge the ruling. During the proceedings, the Special Public Prosecutor emphasised the importance of deterrence in imposing sentences, urging for maximum imprisonment and substantial fines. On the other hand, the accused’s counsel pleaded for leniency, considering her status as a widow and her lack of education. The prosecution highlighted that despite repeated notices and reminders, the accused failed to comply with the Income Tax Act requirements, including filing returns and responding to inquiries. Consequently, she was penalised Rs. 5,000 and faced prosecution after sanction from the Principal Commissioner of Income Tax, New Delhi, reported ANI. The Court found the woman guilty of non-filing of income tax returns for the assessment year 2014-15 under Section 276CC of the Income Act. The Court stated that the prosecution had established beyond reasonable doubt the service of notices and the accused’s failure to provide evidence to rebut the presumption of a culpable mental state.