https://www.taxtmi.com/caselaws?id=438779 An erroneous tax-payment entry in a return, when corrected through a revised return before any coercive action, was treated as a bona fide mistake rather than a wilful attempt to evade tax. The record showed that the later tax payment was accepted and that the facts indicated, at most, delayed payment, not deliberate suppression. In the absence of material showing dishonest evasion, the penal ingredients under the Income-tax Act were not made out, and continuation of the prosecution was considered an abuse of process. en-us Tue, 10 Jan 2023 00:00:00 +0530 Thu, 08 Jun 2023 09:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438779 An erroneous tax-payment entry in a return, when corrected through a revised return before any coercive action, was treated as a bona fide mistake rather than a wilful attempt to evade tax. The record showed that the later tax payment was accepted and that the facts indicated, at most, delayed payment, not deliberate suppression. In the absence of material showing dishonest evasion, the penal ingredients under the Income-tax Act were not made out, and continuation of the prosecution was considered an abuse of process. Case-Laws Income Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438779