Offence u/s 276C(2) - non payment of self-assessment tax along...

Offence u/s 276C(2) - non payment of self-assessment tax along with the return of income - even though tax payment delayed and made after coercive steps were taken, it do not lead to the inference that it is an attempt to evade tax declared - it may call for imposition of penalty or interest, but by no stretch of imagination, it could be construed as an attempt to evade tax so as to entail prosecution u/s 276C(2)