Prosecution proceedings u/s 276CC and 277 - variation in the tax payments - The conduct of the...

Prosecution proceedings u/s 276CC and 277 - variation in the tax payments - The conduct of the petitioners in filing revised returns immediately after noticing error on their part indicate that it was a case of delayed payment of tax or deferred payment. - The petitioners have substantiated their contention by giving cogent and convincing reasons for submitting original tax returns with some errors. - Such delay in the payment will not amount to willful attempt to evade tax. - HC .....

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