Offence u/s 276 C (2) - willful evasion of payment of tax or not...

Offence u/s 276 C (2) - willful evasion of payment of tax or not - malicious prosecution - In the instant case, the Principal Commissioner of Income Tax, who has accorded sanction on 14/03/2019 has not considered the payment of tax with interest by the assessee on 15/02/2018. The proceedings granting sanction to prosecute was contrary to the facts, says, “it is seen from the AIMS that Self- Assessment amount is unpaid”. - the suppression of material facts, intentional suggestion of falsehood and non-application of mind goes to show that, this is a malicious prosecution initiated by the Income Tax authorities by abusing the power. - HC