December 2020

Offences and prosecution Wilful attempt to evade tax Sections 132, 153A, 276C(2), 276CC Ingredients of offence Failure to furnish returns and pay self-assessment tax as required in notice Delayed payment of tax pursuant to coercive steps cannot be construed as an attempt to evade tax Only act closely connected with intended crime can be construed as an act in attempt of intended offence Presumption would not establish ingredients of offence Prosecution quashed

K. B. Bhujle
Advocate

Keywords Search
Flip-Book Search
HTML View Search
Current Issue