2020 (11) TMI 316

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....waminathan For the Petitioners : Mr.Ashok Padmaraj For the Respondent : Mrs.S.Srimathy, Senior Standing Counsel ORDER This criminal original petition has been filed to quashing the proceedings in C.C.No.425 of 2019 on the file of learned Additional Chief Judicial Magistrate, Madurai. The petitioners are facing trial for the offences under Sections 276 C(2) of the Income Tax Act. 2.T....

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....delay. The question that arises for my consideration is whether this will amount a wilful evasion attracting the aforesaid penal provisions. 5.The issue is no longer res integra. The learned counsel appearing for the petitioner drew my attention to the decision made by the Hon'ble Karnataka High Court in Crl.P.No.4891 of 2014, dated 14.06.2019. The Hon'ble Karnataka High Court in the....

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....n attempt of the intended offence. In the backdrop of this legal principle, the Hon'ble Supreme Court in the case of Prem Dass - vs - Income Tax Officer cited supra, has held that a positive act on the part of the accused is required to be established to bring home the charge against the accused for the offence under Section 276C(2) of the Act." 6.It is admitted in the counter affidavit itself ....