https://www.taxtmi.com/highlights?id=70210 Prosecution proceedings u/s 276CC and 277 - variation in the tax payments - The conduct of the petitioners in filing revised returns immediately after noticing error on their part indicate that it was a case of delayed payment of tax or deferred payment. - The petitioners have substantiated their contention by giving cogent and convincing reasons for submitting original tax returns with some errors. - Such delay in the payment will not amount to willful attempt to evade tax. - HC en-us Thu, 08 Jun 2023 17:52:18 +0530 Thu, 08 Jun 2023 17:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70210 Prosecution proceedings u/s 276CC and 277 - variation in the tax payments - The conduct of the petitioners in filing revised returns immediately after noticing error on their part indicate that it was a case of delayed payment of tax or deferred payment. - The petitioners have substantiated their contention by giving cogent and convincing reasons for submitting original tax returns with some errors. - Such delay in the payment will not amount to willful attempt to evade tax. - HC Highlights Income Tax Thu, 08 Jun 2023 17:52:18 +0530 https://www.taxtmi.com/highlights?id=70210