The Income Tax Department TN&P Region has so far obtained sixteen convictions during this financial year i.e 2024-25.

Recently, a conviction order was obtained for the offence of wilful non-filing of Return of Income under section 276CC of the Income Tax Act 1961. The offence was committed by, an individual tax payer assessed to tax under the jurisdiction of Principal Commissioner of Income Tax-3, Chennai.

The assessee's case was identified as a potential case for prosecution on the basis of the information available with the Department that the assessee was in receipt of commission/brokerage income to the tune of Rs.1,13,40,173/- during the financial year 2013-14 relevant to Assessment Year 2014-15 and that no return of income. admitting the above receipts was filed by the assessee for the above assessment year. A prosecution complaint was filed against the above assessee by the Department during the year 2017 in the Economic Offences Court-II, Chennai.

The Hon'ble Additional Chief Judicial Magistrate, EO-II Court framed the charges after taking cognisance of the offence committed by the assessee. Shri L. Muralikrishnan, Special Public Prosecutor represented the Department in the prosecution proceedings before the trial court in the above case. On conclusion of the trial proceedings the Hon'ble Addl. Chief Metropolitan Magistrate, Economic Offences-II, Chennai found the assessee guilty of the offence committed under Section 276CC of the Income Tax Act, 1961.

An order of conviction was passed by the Hon'ble ACJM vide order dated 05.12.2024 convicting the assessee with a sentence of Rigorous Imprisonment of one (1) year and a fine of Rs.50,000/- for the offence committed.

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