The Income Tax Department(TN & P) Region, Chennai has so far obtained five convictions during the financial year i.e. 2025-26 in respect of prosecution proceedings launched by the Department.

Recently, a conviction order has been passed by the Hon'ble Chief Judicial Magistrate, Coimbatore for the violations under Section 276C(2) of the Income Tax Act, 1961. The offence was committed by the assessee, assessed to tax under the jurisdiction of Principal Commissioner of Income Tax 1, Coimbatore.

In the case being reported, survey operation u/s 133A of the Income Tax Act, 1961 was conducted on 12.07.2011 in the premises of an individual assessee who is into Real estate business based in Coimbatore. As a result, for AY 2011-12, an Income of Rs. 3,04,26,354 was assessed. However, the tax of Rs. 89,32,768 on the assessed income was not paid by the assessee. Prosecution proceedings u/s.276C(2) of the Income Tax Act, 1961 were initiated for wilful failure to pay the tax liability.

 The Hon'ble Chief Judicial Magistrate, Coimbatore found the assessee guilty of offence u/s.276C(2) of the Income Tax Act, 1961. Smt. Josmin Mary, Income Tax Officer was one of the key witnesses and Shri. K. Venkatesh, Special Public Prosecutor represented the Department in the prosecution proceedings before the trial court in the above case. An order of conviction was passed by the Court of Hon'ble Chief Judicial Magistrate, Coimbatore vide order dated 12.01.2026 holding the assessee guilty of the offence as charged. The assessee has been sentenced to R.I. for 3 months and to pay fine of Rs. 10,000/-(Rupees Ten thousand only) for the offence u/s 276C(2) of IT Act 1961, for AY 2011-12.

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TV/RK

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