https://www.taxtmi.com/caselaws?id=433876 A prosecution for wilful attempt to evade tax under Section 276C of the Income-tax Act is not barred merely because penalty proceedings under Section 271(1)(c) were also initiated, since the two provisions rest on different statutory ingredients and consequences, so double jeopardy under Section 300 CrPC does not apply. However, continuation of the prosecution requires a prima facie showing of wilfulness, and the material here was found insufficient because the evidence was weakened, the entities retained their charitable character, and revised returns were filed within time without a clear admission of concealment. The discharge of the accused was therefore upheld. en-us Tue, 07 Feb 2023 00:00:00 +0530 Sat, 11 Feb 2023 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433876 A prosecution for wilful attempt to evade tax under Section 276C of the Income-tax Act is not barred merely because penalty proceedings under Section 271(1)(c) were also initiated, since the two provisions rest on different statutory ingredients and consequences, so double jeopardy under Section 300 CrPC does not apply. However, continuation of the prosecution requires a prima facie showing of wilfulness, and the material here was found insufficient because the evidence was weakened, the entities retained their charitable character, and revised returns were filed within time without a clear admission of concealment. The discharge of the accused was therefore upheld. Case-Laws Income Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433876