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2009 (12) TMI 640 - HC - Income TaxImposing prosecution under section 276C(2) of the Income-tax Act - wilful attempt to evade payment of tax - assessee on January 13, 2006 prayed for some more time to pay the entire amount on account of lack of financial incapacity - petitioner had deposited the entire amount with interest - whether the petitioner has wil-fully evaded the payment of tax - Held that:- if there is no evidence on record to show that the assessee had enough resources to pay the amount and wilfully evaded to pay tax, there was no wilful evasion on the part of the assessee to evade the payment of tax.
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