2025 (2) TMI 93

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..... Capital Loss - allegation of crime invoking Section 200 of the CrPC for offence punishable under Section 276C - HC [2024 (1) TMI 1007 - KARNATAKA HIGH COURT] decided mens rea is an element that is to be present in a proceeding under Section 271 of the Act. The mere fact of not accurate tax, not exact tax or erroneous tax would not lead to the proceedings under Section 276 of the Act. Thus proceed .....

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..... 2. Since, the other connected petitions [SLP(Crl.) Nos. 18209/2024, 18210-18211/2024 and 18212-18213/2024] have already been dismissed by this Court, the present petitions also stand dismissed on the similar terms, leaving the question of law open, if any, to be decided in some other appropriate matter. 3. Pending application(s), if any, shall stand disposed of.
Case laws, Decisions, Judgemen .....

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