2024 (12) TMI 1180

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..... - willful evasion of tax on claims made under the head LTCG/Short Term Capital Loss - allegation of crime invoking Section 200 of the CrPC for offence punishable under Section 276C - As decided in [ 2024 (1) TMI 1007 - KARNATAKA HIGH COURT] mens rea is an element that is to be present in a proceeding u/s 271. The mere fact of not accurate tax, not exact tax or erroneous tax would not lead to the .....

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..... dditional Solicitor General, we are not satisfied that any case for interference is made out under Article 136 of the Constitution of India. Special Leave Petitions are, accordingly, dismissed, leaving the question of law to be decided, if necessary in some other appropriate case. - HON'BLE MR. JUSTICE PANKAJ MITHAL And HON'BLE MR. JUSTICE SANDEEP MEHTA For the Petitioner : Mr. Rajkumar .....

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