No prosecution for wilful attempt to evade tax if assessee couldn’t furnish ITR due to seizure of books of account

INCOME TAX : Where in search conducted under section 132 department had seized relevant books of account, and as such, assessee could not file return of income on time, assessee had no wilful intention to evade tax and since it had paid entire tax amount, offence under section 276(c)(2) was not at all attracted

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