Will non-remission of tax amount to wilful evasion attract penal provisions?

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Last updated: 09 March 2021
Quick Summary
This case explores whether the non-remission of tax amounts to wilful evasion, potentially attracting penal provisions under the Income Tax Act. The Madurai Bench of the Madras High Court considered a petition to quash proceedings against an eye hospital and its directors for alleged offences under Section 276 C(2) of the Act. The court's decision hinges on whether the failure to remit tax was a deliberate act of evasion.

Court :
Madras High Court

Brief :
This criminal original petition has been filed to quashing theproceedings in C.C.No.425 of 2019 on the file of learned AdditionalChief Judicial Magistrate, Madurai. The petitioners are facing trial for the offences under Sections 276 C(2) of the Income Tax Act.

Citation :
Crl.O.P(MD)No.13383 of 2019

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