https://www.taxtmi.com/highlights?id=93450 HC allowed the criminal petition and quashed continuation of prosecution under Section 276C(2) of the Income Tax Act against the petitioners. The Court held that the essential ingredient of a "wilful attempt" to evade tax, involving false entries, omissions or other circumstances enabling evasion, was absent; the case involved mere default in payment. The assessee paid the entire tax liability after issuance of a show-cause notice, demonstrating absence of mens rea. Noting that Section 220 makes a default but does not import "wilful" conduct and that statutory remedies exist for delayed payment, the HC found continued criminal proceedings would be an abuse of process and infringe the petitioners' rights. en-us Fri, 17 Oct 2025 09:55:20 +0530 Fri, 17 Oct 2025 09:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93450 HC allowed the criminal petition and quashed continuation of prosecution under Section 276C(2) of the Income Tax Act against the petitioners. The Court held that the essential ingredient of a "wilful attempt" to evade tax, involving false entries, omissions or other circumstances enabling evasion, was absent; the case involved mere default in payment. The assessee paid the entire tax liability after issuance of a show-cause notice, demonstrating absence of mens rea. Noting that Section 220 makes a default but does not import "wilful" conduct and that statutory remedies exist for delayed payment, the HC found continued criminal proceedings would be an abuse of process and infringe the petitioners' rights. Highlights Income Tax Fri, 17 Oct 2025 09:55:20 +0530 https://www.taxtmi.com/highlights?id=93450