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2020 (11) TMI 316 - HC - Income TaxOffences u/s 276 C(2) - petitioners had filed their income tax return in time admitting their liability but then the tax was not remitted in time as there was delay - whether this will amount a wilful evasion attracting the aforesaid penal provisions? - HELD THAT:- 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. It is admitted in the counter affidavit itself that the petitioner have since cleared the dues and as on date no tax dues are payable in respect of the aforesaid financial years. Inasmuch as the tax has been subsequently paid, I am of the view that continuance of the impugned prosecution would only amount to an abuse of legal process. Respectfully following the judgment in M/S. VYALIKAVAL HOUSE BUILDING CO OPERATIVE SOCIETY LTD. [2019 (7) TMI 184 - KARNATAKA HIGH COURT] the impugned proceedings stand quashed and the criminal original petition is allowed.
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