https://www.taxtmi.com/caselaws?id=12869 Wilful evasion under section 276C(2) read with section 278B of the Income-tax Act was not established because the tax liability for the relevant assessment year was ultimately discharged through payments and adjustments, and the record did not show that the assessee had the financial capacity to pay earlier but deliberately withheld payment. In the absence of positive evidence of intentional delay or evasion, the trial court's view on the facts was held to be a possible view and not perverse, so leave to appeal against acquittal was refused. en-us Wed, 24 Oct 2001 00:00:00 +0530 Fri, 22 May 2009 16:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12869 Wilful evasion under section 276C(2) read with section 278B of the Income-tax Act was not established because the tax liability for the relevant assessment year was ultimately discharged through payments and adjustments, and the record did not show that the assessee had the financial capacity to pay earlier but deliberately withheld payment. In the absence of positive evidence of intentional delay or evasion, the trial court's view on the facts was held to be a possible view and not perverse, so leave to appeal against acquittal was refused. Case-Laws Income Tax Wed, 24 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12869