Answer

1. F

   Facts

   A CA can usually handle filing pending returns and the show cause reply. If a complaint is filed in court, you will need a lawyer who practises in criminal tax matters. The offence is non-cognizable.

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 279, Income-tax Act 1961Prosecution needs sanction of a senior authority, and offences can be compounded
3. A

   Analysis

   At the show cause stage, the work is mostly tax: computing income, filing returns and explaining reasons, which a CA does well. Once a complaint is in court, procedure, bail and trial need a lawyer, and the CA supports with the tax facts. Getting both involved early helps keep the facts consistent. Add your CA as authorised representative on the portal so replies are filed properly.

4. C

   Conclusion

   1. 1Engage a CA for returns and the show cause reply.
   2. 2Add the CA as authorised representative.
   3. 3Engage a lawyer if a court summons arrives.
   4. 4Keep one file with all documents.

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