Allowing the petition of the assessee, the Hon’ble High Court held that it is not in dispute that the Income-tax was self-assessed and payment thereof was also made, though belatedly. The tax, along with interest, was paid on July 10, 2013. The show-cause notice for delayed payment was sent only on February 11, 2014, and February 24, 2014, pursuant to which the complaint was instituted. Therefore, by no stretch of imagination could it be held that there was any evasion of tax on the part of the assessee, though there was a delay in the payment of the tax for which interest was paid. The prosecution is  not valid.(AY. 2012-13)