https://www.taxtmi.com/caselaws?id=25622 The court dismissed the petitioner's request to quash complaints for alleged income tax evasion under section 276C(2) of the Income-tax Act. The court differentiated between tax avoidance and evasion, ruling that the complaints disclosed an offense under section 276C(2) and required trial before a magistrate. Emphasizing that the petitioner's actions fell within the scope of evasion after assessment, the court held that the petitioner must face trial to ascertain the truth of the allegations, as court powers could not circumvent trial proceedings. en-us Mon, 30 Mar 1987 00:00:00 +0530 Fri, 29 Jan 2010 17:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25622 The court dismissed the petitioner's request to quash complaints for alleged income tax evasion under section 276C(2) of the Income-tax Act. The court differentiated between tax avoidance and evasion, ruling that the complaints disclosed an offense under section 276C(2) and required trial before a magistrate. Emphasizing that the petitioner's actions fell within the scope of evasion after assessment, the court held that the petitioner must face trial to ascertain the truth of the allegations, as court powers could not circumvent trial proceedings. Case-Laws Income Tax Mon, 30 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25622