2009 (12) TMI 640

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.... a person wilfully attempts in any manner whatsoever to evade the pay-ment of any tax, penalty or interest under the Act, he would be criminally prosecuted, apart from the penalty, etc.   3. The petitioner submits that he has paid the entire tax and in any view of the matter there was never any wilful evasion of the tax. Learned counsel submits that it would appear from the record that the petitioner filed his return for the assessment year 2003-04 on March 30, 2004, showing a total income of Rs. 17,35,400 in which tax with interest has been calculated at Rs. 2,30,124. However, on processing of the return under section 143(1) of the Income-tax Act it transpires that tax liability was fixed at Rs. 8,67,035 and the same was served on ....

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....,000 on January 12, 2006. Even before the expiry period of January 20, 2006, in the aforesaid notice dated January 10, 2006, he filed a petition on January 13, 2006 for extension of time. The petitioner had already depo-sited a part of the tax dues with an undertaking to pay the same at the ear-liest even before the order dated March 30, 2006 taking cognizance. 5. Counsel for the Income-tax Department states that recovery proceed-ings and criminal proceedings are two separate matters. He further submits that the proceeding under section 276C(2) of the Income-tax Act is a judi-cial proceeding. In support of his submission learned counsel has relied upon a decision reported in Gulab Chand Sharma v. H. P. Sharma, CIT [1974] 95 ITR 117 (Delh....