https://www.taxtmi.com/caselaws?id=795085 Prosecution for wilful evasion of tax payment under Section 276(C)(2) requires conduct showing a deliberate attempt to avoid payment, not mere delay. Although Section 278E permits a presumption regarding culpable mental state, the stated circumstances disclosed no false entries, omissions, suppression, property alienation, or other evasive conduct. The assessed liability was initially computed incorrectly and later reduced through rectification; payment was delayed because of financial difficulty and made after receipt of a show-cause notice. On these facts, delayed payment alone did not constitute the offence, and the complaint was liable to be quashed. en-us Thu, 09 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795085 Prosecution for wilful evasion of tax payment under Section 276(C)(2) requires conduct showing a deliberate attempt to avoid payment, not mere delay. Although Section 278E permits a presumption regarding culpable mental state, the stated circumstances disclosed no false entries, omissions, suppression, property alienation, or other evasive conduct. The assessed liability was initially computed incorrectly and later reduced through rectification; payment was delayed because of financial difficulty and made after receipt of a show-cause notice. On these facts, delayed payment alone did not constitute the offence, and the complaint was liable to be quashed. Case-Laws Income Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795085