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2023 (6) TMI 353 - HC - Income TaxProsecution proceedings u/s 276CC and 277 - variation in the tax payments - assessee claimed in the return of income that total self assessment tax was paid more than payments as per challan details available in the OLTAS database - HELD THAT:- Before noticing that there was a mistake in submission of appropriate tax returns, the petitioners have immediately filed revised returns on 01.02.2018 i.e., prior to issuing of show cause notice or even prior to lodging of complaint. Thus, there are bonafides on the part of petitioners in submitting revised tax returns after noticing that there is a bonafide omission/mistake. It is not the case, wherein a deliberate attempt is made by the petitioners to evade tax. The conduct of the petitioners in filing revised returns immediately after noticing error on their part indicate that it was a case of delayed payment of tax or deferred payment. The subsequent tax amount paid by the petitioners was accepted by the Department without any reservations. Such delay in the payment will not amount to willful attempt to evade tax. The petitioners have substantiated their contention by giving cogent and convincing reasons for submitting original tax returns with some errors. Thus, it cannot be inferred from the facts of the present case that a deliberate attempt was made by the petitioners to evade the tax. There is no material to arrive to a conclusion that there is false statement of verification or filing of false return and thereby penal provisions are not attracted. Continuation of the proceedings against the petitioners would amount to abuse of process of the Court and thereby it is a fit case to quash the proceedings against the petitioners on the file of Special Judge for Economic Offences at Hyderabad.
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