S. 276C : Offences and prosecutions-Wilful attempt to evade tax-False statement-Assessee had been forced to upload returns by mentioning that entire amount of tax as otherwise returns would not have been accepted by software system-It could not be said to be misstatement-Delayed payment of tax would not amount to evasion of tax-All directors of Company cannot be automatically prosecuted for any violation of Income-tax Act-Held, yes-Whether there has to be specific allegations made against each of Directors who is intended to be prosecuted-At time of taking cognizance of an offence and issuance of process, Court taking cognizance is required to pass a sufficiently detailed order to support conclusion to take cognizance and issue process-The income-tax Department was directed to consider the provisions of a facility in its software to upload income-tax returns with actual amount paid and for the system to accept the returns even though the complete amounts had not been paid. [S. 277, Code of Criminal Procedure, 1973 Code of Criminal Procedure, 1973, S. 191, 202(2), 292]
Confident Projects (India) (P.) Ltd. v. Income Tax Department, Bengaluru, (2021) 433 ITR 147 / 279 Taxman 46/202 DTR 411/ 321 CTR 169 (Karn.)(HC).Editorial: SLP of revenue dismissed , Income Tax Department, Income Tax Department v. Confident Projects (India) (P.) Ltd ( 2022) 443 ITR 5 (St)(SC)//(2022) 286 Taxman 224(SC)