https://www.taxtmi.com/caselaws?id=268124 Prosecution for wilful attempt to evade tax was held maintainable because the offence of wilful non-payment is distinct from civil recovery proceedings. A deemed notice of demand arising from an intimation under the income-tax assessment mechanism was treated as sufficient where applicable, and the existence of recovery remedies did not bar prosecution. On the facts alleged, the complaint showed admitted tax liability, service of notices, prolonged non-payment, and a plausible case of wilful default; the explanation that bills were awaited did not defeat the allegation at the quashing stage. The statutory presumption supporting prosecution left rebuttal to trial, so quashing was refused. en-us Tue, 15 Sep 2015 00:00:00 +0530 Fri, 20 Nov 2015 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268124 Prosecution for wilful attempt to evade tax was held maintainable because the offence of wilful non-payment is distinct from civil recovery proceedings. A deemed notice of demand arising from an intimation under the income-tax assessment mechanism was treated as sufficient where applicable, and the existence of recovery remedies did not bar prosecution. On the facts alleged, the complaint showed admitted tax liability, service of notices, prolonged non-payment, and a plausible case of wilful default; the explanation that bills were awaited did not defeat the allegation at the quashing stage. The statutory presumption supporting prosecution left rebuttal to trial, so quashing was refused. Case-Laws Income Tax Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268124