https://www.taxtmi.com/caselaws?id=796184 Wilful attempt to evade tax under Section 276C(2) requires a deliberate, intentional and conscious act to evade tax, penalty or interest; mere delayed payment without mens rea is insufficient. Disclosure of income, requests for time due to business closure, periodic payments with interest and full discharge of liability before substantive progress of prosecution do not, without a specified evasive act, establish the offence. A criminal complaint must identify facts demonstrating wilful evasion, and an order issuing process must properly scrutinise whether those essential ingredients are prima facie disclosed. Where no such act or circumstances are pleaded, prosecution and process are unsustainable. en-us Tue, 28 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796184 Wilful attempt to evade tax under Section 276C(2) requires a deliberate, intentional and conscious act to evade tax, penalty or interest; mere delayed payment without mens rea is insufficient. Disclosure of income, requests for time due to business closure, periodic payments with interest and full discharge of liability before substantive progress of prosecution do not, without a specified evasive act, establish the offence. A criminal complaint must identify facts demonstrating wilful evasion, and an order issuing process must properly scrutinise whether those essential ingredients are prima facie disclosed. Where no such act or circumstances are pleaded, prosecution and process are unsustainable. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796184