https://www.taxtmi.com/caselaws?id=394031 The court quashed the criminal proceedings against the petitioner under Section 276(c)(2) of the Income Tax Act, ruling that there was no willful attempt to evade tax as the petitioner voluntarily disclosed undisclosed income and eventually paid the tax liability. The court found the delay in payment was not indicative of intentional tax evasion, leading to the dismissal of the case and a declaration that the proceedings were an abuse of process of law. en-us Fri, 06 Mar 2020 00:00:00 +0530 Sat, 28 Mar 2020 11:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394031 The court quashed the criminal proceedings against the petitioner under Section 276(c)(2) of the Income Tax Act, ruling that there was no willful attempt to evade tax as the petitioner voluntarily disclosed undisclosed income and eventually paid the tax liability. The court found the delay in payment was not indicative of intentional tax evasion, leading to the dismissal of the case and a declaration that the proceedings were an abuse of process of law. Case-Laws Income Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394031