The Income Tax Department TN&P Region has so far obtained Twenty convictions during this financial year i.e 2024-25.Recently, a conviction order was obtained for the violations under Sections 276CC and 276C(1) of the Income Tax Act, 1961. The offences were committed by, a firm, assessed to tax under the jurisdiction of Principal Commissioner of Income Tax-3, Chennai.A survey was conducted on 5.10.2012 u/s.133(A) of Income tax act 1961 at the place of the business premises of the firm and it was found that the assessee firm had earned huge taxable income through its construction business during the AYS.2008- 09 to 2011-12 but failed to file Return of Income admitting income for the above AYs. The assessee firm also failed to have its accounts audited as mandated u/s 44AB of the Act.Subsequently, sanction u/s 279(1) was granted for prosecuting the assessee as per provisions of Section 276CC and 276C(1) of the IT Act for wilful failure to file return. of Income and for wilful attempt to evade tax for the AYS 2008-09 to 2011-12. Prosecution complaints were then filed on 04.05.2016 for the above AYS against the above assessee in the Economic Offences Court-II, Chennai.he Hon’ble Additional Chief Judicial Magistrate, EO-II Court framed the charges after taking cognisance of the offence committed by the assessee. Smt. M. Sheela, 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 firm represented by its Managing Partner guilty of the offences committed under Section 276CC and 276C(1) of the Income Tax Act, 1961.An order of conviction was passed by the Hon’ble ACJM vide order dated 31.01.2025 holding the Managing Partner of the assessee firm guilty of the offences charged. The Managing Partner was punished with a sentence of Rigorous Imprisonment of one (1) year and fines totalling to Rs.1,00,000 (Rs.25,000 for each AY) for the offences committed.