The assessee, a partner in firms engaged in stone crushing and pipe manufacturing, filed his return of income for AY 2022–23 on 05.11.2022 declaring income of ₹2.17 crore and self-assessment tax of ₹94.22 lakh. He paid the tax on 16.01.2023 with interest. The department launched prosecution under section 276C(2) alleging wilful default in not paying self-assessment tax along with the return, for which sanction was granted by the Principal CIT (Central), Pune. The assessee contended that there was no wilful default and the tax had been subsequently paid. The Court held that section 276C(2) contemplates a “wilful attempt to evade tax” and not a mere failure or delay in payment. There was no material to infer wilfulness, and the assessee’s subsequent payment along with the explanation of financial difficulties negated intention to evade. Since the ingredients of section 276C(2) were not satisfied, continuation of prosecution would amount to abuse of process. Accordingly, the order issuing process and the complaint were quashed. (SJ) ( W.P. No. 3840 of 2025 dt. 16-10-2025  (AY. 2022–23)