2023 (9) TMI 989

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..... own volition had filed his return for the assessment year 2013-14, albeit delayed return, well before the assessment order along with the payable tax. Yet the department has accorded sanction for prosecution of the assessee with the observation that there is a statutory presumption against him under Section 278E of the IT Act. As submitted that there is no mens rea/ intention to evade tax as .....

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..... March, 2016 along with the payable tax. In fact the assessment order dated 24th March, 2016 (Annexure P-3) corresponds precisely to the self-assessed tax and also the interest which the assessee had already remitted on late filing of the return. Yet the department has accorded sanction for prosecution of the assessee with the observation that there is a statutory presumption against him under S .....

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