Income Tax Act, 1961–Sec. 276CC–Constitution of offence–For bringing home the charge against the accused for his conviction u/s 276CC, it is essential on the part of the Income Tax Department to prove that there was a willful attempt to evade any tax, penalty or interest chargeable–Accused-respondent has explained the reasons in detail, about the delay in filing the income tax returns and depositing the entire tax amount with penalty subsequently–Income Tax Department has failed to prove the guilt of accused-respondent beyond all the reasonable doubts–Held, acquittal was justified.
