https://www.taxtmi.com/caselaws?id=15241 A prosecution under section 276C(1) of the Income-tax Act requires allegations of a wilful attempt to evade tax, penalty or interest by concealing or withholding taxable income itself; mere refusal to disclose the source of income does not satisfy the statutory ingredients. On the complaint as framed, no concealment or tax evasion was alleged, so the offence was not made out. The prosecution was therefore not maintainable, and the cognizance order with the consequential criminal proceeding was liable to be quashed. en-us Wed, 15 Sep 1999 00:00:00 +0530 Mon, 03 Aug 2009 18:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15241 A prosecution under section 276C(1) of the Income-tax Act requires allegations of a wilful attempt to evade tax, penalty or interest by concealing or withholding taxable income itself; mere refusal to disclose the source of income does not satisfy the statutory ingredients. On the complaint as framed, no concealment or tax evasion was alleged, so the offence was not made out. The prosecution was therefore not maintainable, and the cognizance order with the consequential criminal proceeding was liable to be quashed. Case-Laws Income Tax Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15241