https://www.taxtmi.com/caselaws?id=372226 Wilful attempt to evade tax under Section 276C(2) could not be sustained where appellate and remand proceedings substantially reduced the assessed income and tax liability. The HC applied the requirement of mens rea and found that, on the peculiar facts, the accused could not be said to have wilfully evaded payment when the final fact-finding authority had fixed a much lower liability. It also considered that the accused had pursued statutory remedies and that prosecution had begun before the assessment dispute had reached its factual culmination. On that basis, discharge was allowed. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 10:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372226 Wilful attempt to evade tax under Section 276C(2) could not be sustained where appellate and remand proceedings substantially reduced the assessed income and tax liability. The HC applied the requirement of mens rea and found that, on the peculiar facts, the accused could not be said to have wilfully evaded payment when the final fact-finding authority had fixed a much lower liability. It also considered that the accused had pursued statutory remedies and that prosecution had begun before the assessment dispute had reached its factual culmination. On that basis, discharge was allowed. Case-Laws Income Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372226