https://www.taxtmi.com/caselaws?id=759511 For prosecution for wilful attempt to evade tax, the Revenue must establish a positive act and mens rea; where the admitted tax liability was disclosed in the return, instalments were sought, and the self-assessment tax was paid before the complaint was filed, the essential ingredient of evasion was absent. An earlier authorisation could not sustain prosecution once payment had been made before initiation, and only any remaining interest or penalty issues would require fresh authorisation. The criminal complaint was therefore treated as unsustainable and liable to be quashed as an abuse of process. 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 For prosecution for wilful attempt to evade tax, the Revenue must establish a positive act and mens rea; where the admitted tax liability was disclosed in the return, instalments were sought, and the self-assessment tax was paid before the complaint was filed, the essential ingredient of evasion was absent. An earlier authorisation could not sustain prosecution once payment had been made before initiation, and only any remaining interest or penalty issues would require fresh authorisation. The criminal complaint was therefore treated as unsustainable and liable to be quashed as an abuse of process. Case-Laws Income Tax Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759511