https://www.taxtmi.com/caselaws?id=417799 The court ruled in favor of the petitioner, finding that the failure to pay the entire tax amount was not a willful attempt to evade tax under Section 276C(2) of the Income Tax Act. The court emphasized that mere delayed payment without intent to evade tax does not constitute an offense. Additionally, the court found the prosecution to be an abuse of process as there was no evidence of deliberate evasion. The proceedings were quashed, and the petitioner's actions were deemed to result from genuine financial difficulties rather than intentional tax evasion. en-us Fri, 28 Jan 2022 00:00:00 +0530 Fri, 29 Apr 2022 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417799 The court ruled in favor of the petitioner, finding that the failure to pay the entire tax amount was not a willful attempt to evade tax under Section 276C(2) of the Income Tax Act. The court emphasized that mere delayed payment without intent to evade tax does not constitute an offense. Additionally, the court found the prosecution to be an abuse of process as there was no evidence of deliberate evasion. The proceedings were quashed, and the petitioner's actions were deemed to result from genuine financial difficulties rather than intentional tax evasion. Case-Laws Income Tax Fri, 28 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417799