INCOME TAX ACT, 1961

--Prosecution--Offence under section 276(2) Prosecution imposed only if intension is wilful--A notice for imposing prosecution under section 276C(2) was issued on assessee for wilful attempt to evade payment of tax. By this notice, assessee was issued show-cause notice why the prosecution be not imposed upon him. Assessee prayed for some more time to pay the entire amount on account of lack of financial incapacity. He had deposited good money before passing of the order. Assessee contended that he had no wilful intention to evade payment of tax. Held : Assessee had filed an application within time for some more time to pay the due amount on account of financial crunch and made part payment before expiry of notice period. There has been no wilful evasion on the part of the assessee to evade the payment of tax.

Income Tax Act, 1961, Section 276C(2)

IN THE PATNA HIGH COURT

SAMARENDRA PRATAP SINGH J.

Sushil Kumar Saboo v. State of Bihar &Anr.

Cr. Misc. No. 36697 of 2007

A.Y. 2003-04