Answer

1. F

   Facts

   A strong reply shows that returns are now filed, tax is paid, the default was not wilful, and any statutory exception applies. Attach proof for each point. Keep it factual and respectful.

2. P

   Provisions and law

   • Sec 276CC (now Sec 479)Prosecution for wilful failure to file a return on time; jail of 3 months to 2 years, or 6 months to 7 years where tax evaded exceeds ₹25 lakh
   • Sec 278E, Income-tax Act 1961Court presumes a culpable mental state, but you can prove the contrary
   • CBDT Circular 24/2019, dated 9 September 2019Where the tax sought to be evaded is ₹25 lakh or less, prosecution for non-filing needs prior approval of a collegium of senior officers
3. A

   Analysis

   Structure: the years in question, filing status now with acknowledgement numbers, tax paid with challans, the reason for delay with evidence, and the applicable exception, such as net tax under ₹10,000 or filing before the end of the assessment year. Mention Circular 24/2019 if tax involved is ₹25 lakh or less. Request that prosecution be dropped, and add that you are willing to compound if needed.

4. C

   Conclusion

   1. 1List each year with filing and payment status.
   2. 2Attach acknowledgements and challans.
   3. 3Explain reasons with evidence.
   4. 4Ask for the proceedings to be dropped.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.