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provision to punish the accused, there must be wilful attempt to evade payment of tax, he must be in possession of the book with false entries, the person should have made false entries in the book of accounts and omitting any entry in the statement of accounts. The petitioner voluntarily disclosed the undisclosed income to the respondent on the inspection conducted under Section 132 of the Income tax Act, 1961 on 18.12.2012. Therefore, there is no intention from the petitioner for willful evading of payment of tax. Admittedly, the respondent on the inspection dated 18.12.2012, had seized the relevant book of accounts and as such the petitioner could not able to file the return of income on or before 05.08.2013. Therefore, the petitioner had no wilful intention to evade tax as alleged by the respondent.. Therefore, the offence under Section 276 (c ) (2) of the Income Tax Act is not at all attracted as against the petitioner herein, and the entire criminal proceedings pending against the petitioner is nothing but clear abuse of process of law. As such it cannot be sustained as against the petitioner and it is liable to be quashed.

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sec. 276(c) (2) of Income Tax Act, 1961— Offence—The petitioner was an assessee on the file of the Deputy Commissioner of Income Tax. A search has been conducted under Section 132 of Income Tax Act on 18.12.2012 and during the search, the petitioner disclosed undisclosed income for the assessment year 2013-2014. Further, it was noticed that the accused did not file his return of income for the assessment year 2013-2014 as required under Section 139 (1) of the Income Act. He ought to have filed return of income on or before 05.08.2013. But he belatedly filed his return of income for the assessment year 2013-2014 only on 31.01.2014 admitting his huge income. Thus, it is the act of the wilful failure on the part of the assessee for non -payment of huge tax liability, and he committed offence under Section 276(c ) (2) of the Income Tax Act and as such the respondent issued show cause notice on 17.07.2017. Even then, the accused has not paid the huge tax liability at the time of filing the return of income. Thus, he has committed offence under Section 276 (c ) (2) of the Income Tax Act and lodged the complaint. The petitioner had paid the entire tax amount on 13.03.2018 and the respondent had also acknowledged the same by the acknowledgment dated 24.03.2018. Therefore, the offence under Section 276 (c ) (2) of the Income Tax Act is not at all attracted as against the assessee herein, and the entire criminal proceedings pending against the assesseewas nothing but clear abuse of process of law. As such it cannot be sustained as against the assessee and it was liable to be quashed.  Accordingly, the entire proceedingswas quashed. --- —SHRI KEWALCHAND KOTHARI vs. Deputy CIT.[2020] 23 ITCD Online 30 (MAD)

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