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2023 (9) TMI 1229 - PUNJAB AND HARYANA HIGH COURTProsecution u/s 276(C)(2) r.w.s. 278B - petitioners are being prosecuted for making an attempt to evade the tax, which was self-assessed by them, while filing the Income Tax Returns for the Assessment Year 2011-12 - whether the delayed payment can be termed as evasion of tax, for which the complaint in question has been filed? - HELD THAT:- There was no attempted evasion on the part of the petitioners. There was undoubtedly delayed payment, but for that penalty had already been levied. There is no debate on the issue of maintenance of the criminal proceedings simultaneously with the civil proceedings (in the present case levying of penalty etc.). While maintaining both these proceedings simultaneously, the one fact that must be present there that there was or has been a criminal intent in the mind of the accused right from the beginning. In the instant case, it is not in dispute that the income tax was self-assessed and payment of the same stands also made, though belatedly. Thus, the question of evasion of tax does not arise in the present facts and circumstances. The facts and circumstances of the case further does not reveal that there was a deliberate and willful default of evasion of tax on the part of the petitioners Department is unable to show anything on record as to how and in what manner, the petitioners have ever tried to evade the tax particularly, when the same was duly shown and admitted/acknowledged while filing the Income Tax Returns for the Assessment Year 2011-12. Assessee petition allowed.
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