https://www.taxtmi.com/caselaws?id=397468 The court found that the petitioner's belated filing of income tax return and subsequent payment did not constitute willful tax evasion. As the petitioner voluntarily disclosed undisclosed income and did not have the intent to evade tax, the court deemed the criminal proceedings an abuse of process. Consequently, the petition challenging the proceedings was allowed, and the case was quashed by the Additional Chief Metropolitan Magistrate (Economic Offences), Egmore, Chennai. en-us Fri, 06 Mar 2020 00:00:00 +0530 Wed, 19 Aug 2020 13:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397468 The court found that the petitioner's belated filing of income tax return and subsequent payment did not constitute willful tax evasion. As the petitioner voluntarily disclosed undisclosed income and did not have the intent to evade tax, the court deemed the criminal proceedings an abuse of process. Consequently, the petition challenging the proceedings was allowed, and the case was quashed by the Additional Chief Metropolitan Magistrate (Economic Offences), Egmore, Chennai. Case-Laws Income Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397468