https://www.taxtmi.com/caselaws?id=77138 Section 482 of the Code of Criminal Procedure may be invoked to prevent miscarriage of justice even after dismissal of a revision against an order framing charge, subject to the facts warranting interference. For prosecution under section 276C(1) of the Income-tax Act, a wilful attempt to evade tax requires deliberate intent. Where appellate tax findings reduce a disallowance and show that the alleged excessive payment issue is reasonably debatable, the material may not establish that essential mental element. The stated application of these principles resulted in quashing the charge against the individual petitioner while allowing the complaint to continue against the company. en-us Mon, 23 Mar 2009 00:00:00 +0530 Fri, 01 Feb 2013 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77138 Section 482 of the Code of Criminal Procedure may be invoked to prevent miscarriage of justice even after dismissal of a revision against an order framing charge, subject to the facts warranting interference. For prosecution under section 276C(1) of the Income-tax Act, a wilful attempt to evade tax requires deliberate intent. Where appellate tax findings reduce a disallowance and show that the alleged excessive payment issue is reasonably debatable, the material may not establish that essential mental element. The stated application of these principles resulted in quashing the charge against the individual petitioner while allowing the complaint to continue against the company. Case-Laws Income Tax Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77138