Assessee submitted income-tax return pointing out tax liability for relevant assessment year, however, tax liability was not deposited. Tax amount was deposited after certain delay and that was deposited with interest in light of section 140A. Assessing Officer initiated criminal proceedings against assessee under section 276C(1) for wilful attempt to evade tax. On writ the Court held that  since tax amount was deposited with interest and there was no penalty provision against assessee, it would be presumed that there was no concealment and, thus, assessee could not be allowed to suffer and to face criminal trial and same could not sustain in eyes of law. Therefore, entire criminal proceeding including cognizance order, by which, cognizance had been taken for offence under section 276C(2) and section 277 against assessee is quashed. (AY. 2011-12)