Tax Evasion Case Study

Akhilesh, a chartered accountant, has been working with Rajan, a prominent businessman, for five years. Recently, it came to light that Rajan has been underreporting his income by ₹50 lakhs per annum to evade taxes. Akhilesh is aware of this practice but has been turning a blind eye. Last year, he even helped Rajan to open a secret bank account to stash the black money. Now, the Income Tax Department has caught wind of this and is planning to prosecute Rajan under the Income Tax Act. What legal remedy would the Income Tax Department use against Akhilesh for abetting tax evasion?