Offence u/s 276C(2) - Default in payment of tax and payment of ...

Case Laws Income Tax

February 1, 2022

Offence u/s 276C(2) - Default in payment of tax and payment of the tax in instalment - proof of mens rea - This Court is of the view that the prosecution in this case is nothing but shear waste of time and there was no intention or willful attempt made by the Assessee to evade the payment of tax. Only he expressed his inability and mere failure to pay a portion of the tax cannot be construed to mean that he has wilfully attempted to evade the payment of tax. - Prosecution proceedings quashed - HC

View Source

← Previous Next →

Offence u/s 276C(2) - Default in payment of tax and payment of ...

Case Laws Income Tax

February 1, 2022

You may also like:

Offence u/s 276C(2) - non payment of self-assessment tax along with the return of income - even though tax payment delayed and made after coercive steps were taken, it...

Offence punishable u/s 276C(2) r.w.s. 278B of the Income Tax Act - Delay of 8 years in payment of tax - willful attempt to evade the tax or not? - Tax liability declared...

Offence u/sn 276C(2) - failure to pay the income tax based on the self assessment - A mere failure to pay the amount due (tax, interest or penalty) will not satisfy the...

Prosecution Proceedings initiated u/s 276C - Bogus LTCG - guilty mind i.e., mens rea - willful evasion of tax on claims made under the head LTCG/Short Term Capital Loss...

Offence u/s 276C(2) r/w 278B - Wilful attempt to evade tax, etc - Conduct of the petitioners itself would indicate that it was a case of delayed payment of tax or...

Criminal complaint filed u/s 200 of Cr.P.C. for the offence punishable u/s 276C(2) read with Section 278B of the Income Tax Act. Petitioners failed to deposit assessed...

Offences u/s 276CC, 276C(1) and 276C(2) - Non-filing of ITR for Second PAN number - Now the prosecution has been launched on the premise that the petitioner has not even...

Offence u/s 276(C)(2) and 277 - Allegation of willful tax evasion and non-payment of admitted tax - compounding application. The petitioner submitted income tax return...

Offences u/s 276 (c) (2) - belated filing of return - willful failure on the part of the petitioner for non payment of huge tax liability or not - Petitioner had paid...

Rate of service tax - Hire purchase - the installment payments are only obligations of the hirer - the contention that appellant continues to provide service during the...

Deduction u/s 37(1) - Whether, payment of interest on delayed payment of instalments is penal in nature - Held No - It was simplicitor liability of interest on delayed...

Grant of default bail under Section 167(2) Cr.P.C. - The Supreme Court allowed the appeal, setting aside the High Court's and Special Court's orders granting default...

Recovery of arrears of taxes - grant of facility of payment by installments defaulted - it appears that the liability is around ₹ 99.00 lakhs according to the...

Validity of the order 278(2) - compounding of offence u/s 279(2) - Income Tax Authorities have the power to compound the offence either before or after the institution...

The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

Quick Updates: