https://www.taxtmi.com/caselaws?id=19426 A complaint under section 276C(2) must allege a wilful attempt to evade payment of tax, penalty or interest; mere non-payment or delay is not enough. The complaint must contain material showing a conscious and intentional attempt to evade the quantified liability, supported by facts from which mens rea can be inferred. Where the return was filed, tax was paid, and no averment disclosed a deceptive device, underhand conduct, or other deliberate evasion, the criminal process could not be sustained and was quashed. en-us Thu, 30 Dec 1993 00:00:00 +0530 Fri, 06 Nov 2009 11:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19426 A complaint under section 276C(2) must allege a wilful attempt to evade payment of tax, penalty or interest; mere non-payment or delay is not enough. The complaint must contain material showing a conscious and intentional attempt to evade the quantified liability, supported by facts from which mens rea can be inferred. Where the return was filed, tax was paid, and no averment disclosed a deceptive device, underhand conduct, or other deliberate evasion, the criminal process could not be sustained and was quashed. Case-Laws Income Tax Thu, 30 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19426