ORDER :

The complaints alleging offence under Section 276 C (2) of the Income Tax Act are sought to be quashed on the ground that a mere failure to pay the income tax based on the self assessment would not constitute the offence under that section. Admittedly, at the time of submission of return based on self assessment tax, the tax was not remitted. Subsequently, it was remitted with interest by availing installment facility. Regarding the penalty imposed, an appeal was preferred, which is pending before the appellate authority.

2. The petitioner seeks to quash the complaints and its further proceedings on the reason that there is only a failure to make payment of the tax in time as per the self assessment return and it will not fall under any of the clauses (i) to (iv) in the Explanation attached to Section 276 C of the Income Tax Act and hence, the criminal liability under that section cannot be fastened. But it was countered by the Income Tax Department stating that it is incumbent on the tax payer to remit the tax based on the self assessment and the non-payment would come under the expression “evade the payment of tax” as incorporated in sub-section (2) of Section 276 C of the