Allowing the petition the Court held that the assessees had since cleared the dues and as on date no tax dues were payable in respect of the years in question. Inasmuch as the liability had been admitted in the counter-affidavit and inasmuch as the tax had been subsequently paid, continuance of the criminal prosecution would only amount to an abuse of legal process. The criminal proceedings were to be quashed.( AY.2012-13 to 2015-16)
Bejan Singh Eye Hospital Pvt. Ltd v .IT Department (2020) 428 ITR 206 (Mad) (HC)
S. 276C : Offences and prosecutions – Wilful attempt to evade tax -Delay in payment of tax which was paid subsequently – Criminal proceedings quashed. [ S.276(2) [