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Delhi woman gets 6 months jail for failing to file Income Tax Returns on ₹2 crore income

March 12, 2024

The woman’s lawyer argued that she is an uneducated widow and has no one to take care of her.

A Delhi Court sentenced a woman to six months in jail for not filing a return on income of ₹2 crores after a complaint was filed by the Income Tax Office (ITO) alleging that TDS (tax deducted at source) amounting to Rs. 2 lakh was deducted against the receipt of ₹2 crore made to the accused during 2013-14, but no return of income was filed. The court sentenced Savitri noting, “The convict is awarded a sentence of simple imprisonment for six months with a fine of ₹5,000 and in default to undergo simple imprisonment for one month.”

The court noted that the complainant was able to prove beyond reasonable doubt that notices were issued to the accused.

While Savitri’s lawyer argued that she is an uneducated widow and has no one to take care of her after which the court granted her 30 days’ bail to challenge the order.

The court noted that the complainant was able to prove beyond reasonable doubt that notices were issued to the accused owing to which she was bound to file a return of income which was admittedly not filed by the accused.

“Accordingly, the accused is held guilty of not filing the return of income for the assessment year 2014-15 under Section 276CC of The Act. Accordingly, the accused is convicted for an offence punishable under Section 276CC of the Act,” the court said in the judgement.

What is ITR?

Income Tax Return or ITR is a form which is used to show your gross taxable income for the fiscal year. ITR is used by taxpayers to formally declare their income, deductions claimed, exemptions and taxes paid and thus it calculates net income tax liability in a fiscal year.

As per Income Tax Act of 1961, a person under 60 years of age must file tax returns if a part of their income is taxable. It is mandatory to file your income tax returns if your income is more than the basic exemption limit. Income Tax filing can be completed from both online and offline channels.