Assessee-company filed return of income and paid self-assessment tax belatedly along with interest. Assessing Officer issued on assessee-company and its directors show cause notice and filed a complaint against them under section 276C read with section 278B On writ the Court held that  delayed payment of income tax would not amount to evasion of tax, there was no evasion of tax on part of assessee-company though there was a delay in payment of tax for which interest was paid. Accordingly the  complaint filed against assessee-company and its directors and all consequential proceedings arising therefrom deserved is  quashed.  (AY. 2012-13)(SJ)