9911796707
TMI Blog2024 (6) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Bejan Singh Eye Hospital Pvt. Ltd [ 2020 (11) TMI 316 - MADRAS HIGH COURT] 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 punishable u/s 276 C (2) of the Act. In the case on hand also the petitioner has already paid returns without paying the tax. When it comes to the notice of the petitioner, he filed tax along with interest. Since the petitioners have cleared the dues along with interest and as there is no intention to evade the tax it cannot be presumed that culpable mental state, as such, the proceedings against the petitioners are liable to be quashed. Criminal Petition is allowed and the proceedings against the petitioners/accused Nos. 1 to 5 on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king any payment of tax, filed returns. Thereafter, a show cause notice was issued by the office of the respondent to petitioner No. 1-Company. Basing on the said complaint, respondent No. 2 filed a charge sheet vide C.C. No. 268 of 2017 before the learned Special Judge for Economic Offences, Hyderabad for the offences punishable under Sections 276 C (2) read with 278 B of the Act. 3. Heard Sri G. Anil Kiran Kumar, learned counsel appearing on behalf of the petitioners as well as Ms. Sundari R. Pisupati, learned Senior Standing Counsel for Income Tax appearing on behalf of the respondent. 4. Learned counsel for the petitioners submitted that petitioner No. 1 has to pay the entire tax amount of Rs. 18,16,670/- in November 2014. Petitioner No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to pay the self-assessment tax along with the returns. The circumstance even if accepted as true, the same does not constitute the offence under Section 276C (2) of the Act. The act of filing the returns by itself cannot be construed as an attempt to evade tax, rather the submission of the returns would suggest that petitioner No. 1 had voluntarily declared his intention to pay tax. 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 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 positi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he principle laid down by the Madras High Court in M/s. Bejan Singh Eye Hospital Pvt. Ltd (Supra), 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 punishable under Section 276 C (2) of the Act. 9. In view of the observation in the above Judgment, in the case on hand also the petitioner has already paid returns without paying the tax. When it comes to the notice of the petitioner, he filed tax along with interest. Since the petitioners have cleared the dues along with interest and as there is no intention to evade the tax it cannot be presumed that culpable mental state, as such, the proceedings against the petitioners are liable to be quashed. 10. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
