Court Sentences Woman To 6-Month Imprisonment For Not Filing IT Return

New Delhi: A Delhi court has sentenced a woman to jail for six months for failing to file income tax return on her income of Rs 2 crore.

In a petition filed by the Income Tax Office (ITO) in the court, it was alleged that Tax Deducted at Source (TDS) amounting to Rs 2 lakh was deducted for the receipt of Rs 2 crore made to the accused, Savitri, in financial year 2013-14. But she did not file the income return.

After hearing submissions and considering the facts and circumstances of the case, Additional Chief Metropolitan Magistrate (ACMM) Mayank Mittal sentenced Savitri to imprisonment.

“The convict is awarded a sentence of simple imprisonment for six months with a fine of Rs 5,000 and in default to undergo simple imprisonment for one month,” ACMM Mittal said in the order passed on March 4.

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

Income Tax Return is a form which is used to show a person’s gross taxable income for the financial 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, 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 income tax returns if income is more than the basic exemption limit. Income Tax filing can be completed from both online and offline channels.