Sec. 276CC of Income Tax Act, 1961— Prosecution— Assessee was required to specify the document which was required by him for filing the return, to rebut the presumption of culpable mental state, is unpersuasive and the return for the relevant assessment year had already been filed in due course and the assessee was now called upon to once again file the return pursuant to the allegedly incriminating material seized during the search and seizure operations, therefore, it would be necessary for the assessee to examine all material documents seized during the search and seizure operations before filing the return and the assessee had already indicated his difficulty in doing so in view of the family disputes and had requested for inspection and copies of all documents seized during the raid, therefore, in the given circumstances, the Appellate Court had concluded that the aswessessee’s failure to file the return at the material time could not be considered as willful and could not be prosecuted —ASSTT. CIT Vs. VK Gupta [2020] 313 Ctr 249 (DEL)