https://www.taxtmi.com/caselaws?id=759511 Bombay HC quashed criminal complaint under sections 276C(2) and 278B of Income Tax Act filed against petitioners for non-payment of self-assessment tax. Court held that petitioners had deposited the tax liability prior to complaint filing, but complainant failed to disclose this payment and obtain fresh authorization for only interest and penalty. Since petitioners filed returns, declared liability, and requested installments, their conduct did not constitute wilful default required for prosecution. The complaint was deemed abuse of process and quashed under section 482 CrPC. en-us Wed, 25 Sep 2024 00:00:00 +0530 Tue, 01 Oct 2024 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759511 Bombay HC quashed criminal complaint under sections 276C(2) and 278B of Income Tax Act filed against petitioners for non-payment of self-assessment tax. Court held that petitioners had deposited the tax liability prior to complaint filing, but complainant failed to disclose this payment and obtain fresh authorization for only interest and penalty. Since petitioners filed returns, declared liability, and requested installments, their conduct did not constitute wilful default required for prosecution. The complaint was deemed abuse of process and quashed under section 482 CrPC. Case-Laws Income Tax Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759511