Assessee was charged for offence under section 276C(2) for wilful evasion of payment of income tax.  The assessee contended that failure to make payment, was not ‘wilful’ but on account of his ‘financial constraints’ and his entire capital had been taken by his brother-in-law, SCK. Court held that there was no finite finding of any amount being due from brother-in-law-Evidently, there were business transactions between assessee and brother-in-law under which money transfers had taken place and in case assessee was claiming that it was amount due to him from brother-in-law, he needed some kind of better evidence to establish his assertions. No civil suit or other civil litigation was initiated by him for his alleged recovery of amounts due to him. It was found that assessee had earned profit of Rs. 4.06 crores during relevant year and had also shown profits from licensing and interest from FDRs but did not file return.Court held that  since it was established beyond reasonable doubt that non-payment of income tax dues was wilful and not on account of financial inability, as asserted by assessee, upheld conviction and sentence of assessee under section 276C(2). (AY. 1995-96)