https://www.taxtmi.com/caselaws?id=16932 A prosecution under sections 276C and 277 of the Income-tax Act could not be sustained where the assessee filed a revised return within the time allowed by section 139(5), disclosed the omitted income, and paid the tax with interest. On those undisputed facts, the omission was not shown to be deliberate concealment with intent to evade tax, so the foundation of wilful concealment was absent and the complaint was quashed. en-us Thu, 21 Aug 1997 00:00:00 +0530 Mon, 14 Sep 2009 11:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16932 A prosecution under sections 276C and 277 of the Income-tax Act could not be sustained where the assessee filed a revised return within the time allowed by section 139(5), disclosed the omitted income, and paid the tax with interest. On those undisputed facts, the omission was not shown to be deliberate concealment with intent to evade tax, so the foundation of wilful concealment was absent and the complaint was quashed. Case-Laws Income Tax Thu, 21 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16932