Health Bio Tech Ltd v. Dy. CIT (2023)459 ITR 349/156 220 (P&H)(HC)

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-
Self-Assessment tax shown in return but paid late-Penalty levied-Nothing on record to show deliberate and wilful default of evasion of tax-Complaint and summoning order quashed.[S. 276(2), 278]

 Allowing the petition, the court held that there was undoubtedly delayed payment, but for that penalty had already been levied. While maintaining both these proceedings simultaneously, the one fact that must be present there, that there was or has been a criminal intent in the mind of the accused right from the beginning. The income tax was self-assessed and payment was also made by the assessee-company, though belatedly. Thus, the question of evasion of tax did not arise in the present facts and circumstances. The facts and circumstances of the case did not reveal that there was a deliberate and wilful default of evasion of tax on the part of the assessee. The complaint and all the consequential proceedings arising therefrom, including the summoning order were quashed.(AY.2011-12)