S. 276C : Offences and prosecutions – Wilful attempt to evade tax-Concealment penalty is deleted –Quashing of prosecution is automatic- The High Court can exercise its inherent jurisdiction to quash the prosecution and not indulge in the empty formality of directing the assessee to approach the Trial Magistrate .[ S.271(1)( c ),, 277 278 , Art , 226 , 227 ]