s.276C(2) requires willful tax evasion; mere delay due to bona fide financial difficulty not sufficient for prosecution

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....HC held that prosecution under s.276C(2) could not be sustained for mere delay in depositing self-assessment tax where the assessee subsequently paid the tax and pleaded bona fide financial difficulty. The court distinguished "failure" from "willful evasion," noting s.276C(2) requires willful evasion of tax, not mere non-payment, and observations from cases addressing deliberate evasion are inapplicable absent similar facts. The complaint did not prima facie establish willfulness; allegations fell short to rebut the assessee's plea of financial hardship. The Department bears the onus to negativate those difficulties; the statutory presumption of culpability arises only after the foundational ingredients are prima facie proved.....