https://www.taxtmi.com/caselaws?id=796184 Wilful attempt to evade payment of tax under Section 276C(2) requires a deliberate, intentional and conscious act; mere delay or failure to pay tax, penalty or interest without mens rea does not meet the penal threshold. The notes state that declared income, requests for time due to business closure, periodic payments with interest, and full payment before material progress in complaint proceedings did not disclose a specific wilful act of evasion. They further state that the process-issuing order did not properly scrutinise whether the offence was prima facie established. On that analysis, the complaint and criminal process were 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 payment of tax under Section 276C(2) requires a deliberate, intentional and conscious act; mere delay or failure to pay tax, penalty or interest without mens rea does not meet the penal threshold. The notes state that declared income, requests for time due to business closure, periodic payments with interest, and full payment before material progress in complaint proceedings did not disclose a specific wilful act of evasion. They further state that the process-issuing order did not properly scrutinise whether the offence was prima facie established. On that analysis, the complaint and criminal process were unsustainable. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796184