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TMI Blog2019 (3) TMI 1985X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 278 (E) of the Taxation Laws places burden of proving the option of mens rea upon the accused and also provides that such absence need to be proved not only to the basic threshold of preponderance of possibility but beyond reasonable doubt. In every prosecution case, the court shall always presume culpable mental state and it is for the accused to prove the contrary beyond reasonable doubt. In the present case, it is evident from the complaint that the petitioner did not disclose his income to the tune of Rs.35 crores for the assessment years 2009-2010, 2010-2011, 2011-12, 2012-2013, 2013- 2014 and 2014-2015. The petitioner wilfully made false statement of return of income and wilfully under reported the income earned. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing practice and entire transactions were done in cash. On confession of the petitioner, his statement was recorded and disclosed his money lending and chit business. Further allegation is that the petitioner submitted that a sum of Rs.35 crores was not disclosed as income income for the assessment year 2009-2010, 2010-2011, 2011-12, 2012-2013, 2013-2014 and 2014- 2015. Therefore, the petitioner wilfully made false statement of return of income tax filed in his individual capacity and wilfully under reported the income earned. It is punishable under Section 227 Income Tax Act and liable for prosecution as such show cause notice was issued on 14.03.2016 and the petitioner issued reply and it was not plausible and not tenable according to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er group of companies along with his residence and found that the petitioner did not maintain documents as per the accounting practice and the entire transaction was done in cash. The petitioner has wilfully made false statement of return of income filed in the individual capacity and wilfully under reported the income earned by the petitioner. Therefore, there is absolutely no merit in the quash petition and sought for dismissal of the same. 5. Heard Mr.S.S.Rajesh, the learned counsel for the petitioner and Mrs.M.Sheela, Special Public Prosecutor for Income Tax appearing for the respondent. 6. In all the petitions, the petitioner is accused for non disclosing the income to the tune of Rs.35 crores for the assessment years 2009- 2010, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness interest. The sections dealing with offences and prosecution proceedings are included in Chapter XXII of the Income-tax Act, 1961 i.e. S. 275A to S. 280D of the Act. The provisions of the said Code are to be followed relating to all offences under the Income-tax Act, unless the contrary is specially provided for by the Act. The concept of mens rea is integral to criminal jurisprudence. An offence cannot be committed unintentionally. Generally a guilty mind is a sine qua non for an offence to be committed. However, The Taxation Laws S. 278E has carved out an exception to this rule. The said Section places the burden of proving the absence of mens rea upon the accused and also provides that such absence needs to be proved not only to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegral to criminal jurisprudence and offence cannot be committed intentionally. Section 278 (E) of the Taxation Laws places burden of proving the option of mens rea upon the accused and also provides that such absence need to be proved not only to the basic threshold of "preponderance of possibility" but beyond reasonable doubt. In every prosecution case, the court shall always presume culpable mental state and it is for the accused to prove the contrary beyond reasonable doubt. 9. In the present case, it is evident from the complaint that the petitioner did not disclose his income to the tune of Rs.35 crores for the assessment years 2009-2010, 2010-2011, 2011-12, 2012-2013, 2013- 2014 and 2014-2015. The petitioner wilfully made false stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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