2020 (3) TMI 1029

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.... For the Respondent : Mrs.Sheela, Special Public Prosecutor ORDER This petition has been filed challenging the criminal proceedings in E.O.C.No.578 of 2017 on the file of the Additional Chief Metropolitan Magistrate(Economic Offences), Egmore, Chennai. 2. The respondent filed private complaint for the offences under Section 276 (c ) (c) of the Income Tax Act, 1961 alleging that the peti....

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....oner contended that when the petitioner filed his return of income and paid the entire demand made by the respondent, he is not liable to be punished under Section 276 (c ) (2) of Income Tax Act. 4. Heard, Mr.A.Selvendran, the learned counsel for the petitioner and Mrs.Sheela, Special Public Prosecutor appearing for the respondent. 5. On perusal of the documents, it is seen that the last dat....

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....der this Act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and shall, in the discretion of the court, also be liable to fine. Explanation - For the purpose of this section, a wilful attempt to evade any t....

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....6. From the reading of the above provision to punish the accused, there must be wilful attempt to evade payment of tax, he must be in possession of the book with false entries, the person should have made false entries in the book of accounts and omitting any entry in the statement of accounts. The petitioner voluntarily disclosed the undisclosed income to the respondent on the inspection conducte....