https://www.taxtmi.com/caselaws?id=403583 Prosecution under the Income Tax Act requires proof of a wilful false statement or a conscious attempt to evade tax; mere delay in payment, where liability is disclosed and ultimately discharged, does not by itself amount to criminal evasion. Criminal liability of directors cannot be fastened automatically on the basis of the inclusive definition of principal officer; specific role-based allegations and supporting material are necessary for each accused. Cognizance and summons must reflect judicial application of mind, and where an accused resides outside jurisdiction, Section 202 inquiry is mandatory before process is issued. On these principles, the complaint was held unsustainable. en-us Thu, 28 Jan 2021 00:00:00 +0530 Mon, 17 May 2021 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403583 Prosecution under the Income Tax Act requires proof of a wilful false statement or a conscious attempt to evade tax; mere delay in payment, where liability is disclosed and ultimately discharged, does not by itself amount to criminal evasion. Criminal liability of directors cannot be fastened automatically on the basis of the inclusive definition of principal officer; specific role-based allegations and supporting material are necessary for each accused. Cognizance and summons must reflect judicial application of mind, and where an accused resides outside jurisdiction, Section 202 inquiry is mandatory before process is issued. On these principles, the complaint was held unsustainable. Case-Laws Income Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403583