https://www.taxtmi.com/caselaws?id=37638 Sections 276(b) and 276(d) of the Income-tax Act require the prosecution to prove that the default occurred without reasonable cause or excuse; mere late filing of a return or delayed payment of deducted tax is not enough. The absence of reasonable cause or excuse is an essential ingredient of the offence, and the prosecution must also show a deliberate and conscious default. As there was no allegation or evidence on that ingredient, no offence was made out and the acquittal was sustained. en-us Wed, 13 Dec 1978 00:00:00 +0530 Wed, 31 Mar 2010 11:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37638 Sections 276(b) and 276(d) of the Income-tax Act require the prosecution to prove that the default occurred without reasonable cause or excuse; mere late filing of a return or delayed payment of deducted tax is not enough. The absence of reasonable cause or excuse is an essential ingredient of the offence, and the prosecution must also show a deliberate and conscious default. As there was no allegation or evidence on that ingredient, no offence was made out and the acquittal was sustained. Case-Laws Income Tax Wed, 13 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37638