Income Tax Act, 1961–Sec. 276CC–Criminal proceedings–Prayer for quashing–Acceptability–Allegation that the petitioner did not file the income tax returns despite receiving the notice–Case of the petitioner that the copies of the material seized during the search with the panchnama and statements recorded by the raid party were not provided to him despite the letters sent by him–No documentary evidence or proof in this regard has been placed on the record by the petitioner to show even prima facie that the needful exercise was done by him–Prima facie, it cannot be presumed that he was innocent–Declined to interfere.
