Offence u/s 276C(2) r/w 278B - Wilful attempt to evade tax, etc ...

Case Laws Income Tax

November 16, 2022

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 deferred payment. The tax along with interest and penalty was accepted by the department without any reservations. Such delay in the payment will not amount to willful attempt to evade tax - the continuation of the proceedings against the petitioners would an abuse of process of the Court. - HC

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Offence u/s 276C(2) r/w 278B - Wilful attempt to evade tax, etc ...

Case Laws Income Tax

November 16, 2022

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