Sentence u/s. 276C(2) upheld due to wilful non-payment of income tax: Delhi HC

Harish Chadha Vs State (Delhi High Court) Delhi High Court upholds sentence under section 276C(2) of the Income Tax Act for wilful non-payment of income tax since merely claiming financial inability, without providing any further explanation or evidence, holds no weight and is clearly untenable. Facts- The Income Tax Department filed a Complaint before the learned Metropolitan Magistrate against the Petitioner, Mr. Harish Chadha for defaulting in making payment of Income tax for the Assessment Year (AY) 1995-96. It was asserted in the Complaint that the Petitioner had filed a Report accompanie...