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2010 (7) TMI 405 - HC - Income TaxSection 276C -Penalty / Prosecution for Wilful attempt to evade tax, etc. Raid was conducted in the premises of the accused/petitioner herein and during the raid, two agreements for construction of a building dated February 4, 1985, were found Both shows the different values but the agreement were same Mere possession of two agreement does not amount to evasion of tax Three complaints were filed by Income Tax authority - The complainant ought to have filed only one complaint against the petitioner On the basis of precedent judgement , it was held that section 276C was not made out
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