https://www.taxtmi.com/caselaws?id=780162 HC held that prosecution under section 276C(2) was unsustainable because the complaint did not establish "willful evasion" of tax. Although the assessee failed to deposit self-assessment tax with the return and paid it later, that omission alone did not prove willful default. The court distinguished "failure" from "evasion," noting the statute's deliberate use of "willful evasion" and that genuine financial difficulty may excuse delayed payment. Allegations were insufficient to infer willfulness; the department must rebut claimed financial difficulty and satisfy ingredients of the offence before presumptions arise. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780162 HC held that prosecution under section 276C(2) was unsustainable because the complaint did not establish "willful evasion" of tax. Although the assessee failed to deposit self-assessment tax with the return and paid it later, that omission alone did not prove willful default. The court distinguished "failure" from "evasion," noting the statute's deliberate use of "willful evasion" and that genuine financial difficulty may excuse delayed payment. Allegations were insufficient to infer willfulness; the department must rebut claimed financial difficulty and satisfy ingredients of the offence before presumptions arise. Case-Laws Income Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780162