TMI Blog2020 (8) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner for willful evading of payment of tax. Admittedly, the respondent on the inspection dated 18.12.2012, had seized the relevant book of accounts and as such the petitioner could not able to file the return of income on or before 05.08.2013. Therefore, the petitioner had no wilful intention to evade tax as alleged by the respondent. Petitioner had paid the entire tax amount on 13.03.2018 and the respondent had also acknowledged the same by the acknowledgment dated 14.03.2018. Therefore, the offence under Section 276 (c ) (2) of the Income Tax Act is not at all attracted as against the petitioner herein, and the entire criminal proceedings pending against the petitioner is nothing but clear abuse of process of law. As such it cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that when the petitioner filed his return of income and paid the entire demand made by the respondent, he is not liable to be punished under Section 276 (c ) (2) of Income Tax Act. 4. Heard, Mr.A.Selvendran, the learned counsel for the petitioner and Mrs.Sheela, Special Public Prosecutor appearing for the respondent. 5. On perusal of the documents, it is seen that the last date for filing the returns for the financial year 2012-2013 was on or before 05.08.2013. The respondent did not hand over the book of accounts seized from the petitioner on till 05.08.2013. Therefore, there is delay in payment of income tax and the petitioner filed return of income on 31.01.2014. Thereafter, it was returned on 31.03.2015 directing the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof 6. From the reading of the above provision to punish the accused, there must be wilful attempt to evade payment of tax, he must be in possession of the book with false entries, the person should have made false entries in the book of accounts and omitting any entry in the statement of accounts. The petitioner voluntarily disclosed the undisclosed income to the respondent on the inspection conducted under Section 132 of the Income tax Act, 1961 on 18.12.2012. Therefore, there is no intention from the petitioner for willful evading of payment of tax. Admittedly, the respondent on the inspection dated 18.12.2012, had seized t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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