Delhi HC upholds Conviction u/s 276 C(2) of Income Tax Act citing, Nonpayment of Income Tax Returns...

The Delhi High Court has upheld the conviction of an individual under Section 276C(2) of the Income Tax Act for willful attempt to evade the payment of taxes. The court found that the accused had deliberately and without any reasonable cause failed to pay the assessed income tax, which is a criminal offense. The High Court, confirming the decision of the lower court, observed that the prosecution had successfully proven that the non-payment was not due to an inability to pay but was a willful act of evasion. The court emphasized that timely payment of taxes is a fundamental duty of every citizen, and a deliberate failure to do so undermines the country's revenue system. This judgment serves as a stern warning that the willful non-payment of confirmed tax liabilities can lead to criminal prosecution and imprisonment, in addition to financial penalties.