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TMI Blog2020 (11) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... me tax return in time admitting their liability but then the tax was not remitted in time as there was delay - whether this will amount a wilful evasion attracting the aforesaid penal provisions? - HELD THAT:- The act of submitting returns is not connected with the evasion of tax. It is only an act which is closely connected with the intended crime, that can be construed as an act in attempt of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.The learned standing counsel appearing for the respondent strongly opposed the prayer for quashing. A detailed counter affidavit has also been filed. 3.The petitioner's counsel reiterated the contentions set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 aforesaid decision held as follows: In the instant case, the only circumstance relied on by the respondent in support of the charge levelled against the petitioners is that, even though accused filed the returns, yet, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 that the petitioner have since cleared the dues and as on date no tax dues are payable in respect of the aforesaid financial years. Inasmuch as the tax has been subsequently paid, I am of the view that continuance of the impugned prosecuti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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