A complaint was filed against the assessee for filing defective return and  for non-payment of self assessment tax under section 140A before furnishing the return of income.  The assessee filed petition before the High Court for quashing of the proceedings on the ground that the entire dues were paid with interest and furnished the details of payments. Allowing the petition the Court held that the offences alleged were only technical offences and there was no material to show that there was any deliberate and conscious evasion of tax on the part of the assessee. It had paid the entire amount of tax with interest and this was confirmed by the Deputy Commissioner. Therefore, the criminal proceedings were quashed. Relied Prem Das v. iTO (1999) 236 ITR 683 (SC). (AY. 2014-15)