There was a failure on the part of the assessee to pay the tax in time, which was later on paid after 4½ months along with interest payable.  The Income tax department filed complaint for prosecution alleging that the petitioners have wilfully attempted to evade payment of income-tax for the assessment year 2017-18.  The accused moved petition before the High court to quash the proceedings. Allowing the petition the Court held that except a delay of 4½ months in payment of tax, there was no tax evasion or attempt to evade the payment of tax. To invoke the deeming provision, there should be a default in payment of tax in true sense. The Principal Commissioner who had accorded sanction on March 14, 2019 had not considered the payment of tax with interest by the assessee on February 15, 2018. Further the Principal Commissioner had conspicuously omitted to record the fact of payment of tax with interest except to record that the tax was not paid within time. Thus, the suppression of material facts, intentional suggestion of falsehood and non-application of mind went to show that this was a malicious prosecution initiated by the Income-tax authorities by abusing the power. When the mala fides were patently manifested, the assessees need not be forced to undergo the ordeal of trial. The complaint was quashed. (AY.2017-18)