Offence punishable u/s 276CC - mens rea of the petitioner - non ...

Non-Filing of Tax Return Offense: Petitioner Must Rebut Presumption of Culpable Mental State as Respondent Establishes Mens Rea.

November 21, 2023

Case Laws Income Tax HC

Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the presumption under Section 278E of the Income Tax Act which provides culpable mental state of mind of the accused - The mens rea of the petitioner is clearly established by the respondent - HC

View Source

← Previous Next →

Offence punishable u/s 276CC - mens rea of the petitioner - non ...

Non-Filing of Tax Return Offense: Petitioner Must Rebut Presumption of Culpable Mental State as Respondent Establishes Mens Rea.

November 21, 2023

Case Laws Income Tax HC

You may also like:

Proceedings u/s 276CC and 276C(2) - Non furnishing the return and paying the tax on time - Presumption as to culpable mental state - In the facts of the case, the...

Assessment u/s 153A - pendency of re-assessment proceedings - Offence punishable u/s 276CC - As seen from the complaint allegation that despite, giving notice, statutory...

HC upheld criminal proceedings against assessee under s.276CC of Income Tax Act for willful delay in filing returns. Payment of penalty under Chapter 21 does not...

Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised...

Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

Assessee's claim for foreign tax credit u/s 90 allowed despite delay in filing Form No. 67 after due date of filing return u/s 139(1). Delay in filing Form 67 cannot...

The High Court dismissed the criminal revision petition filed by the petitioner against the conviction u/s 277 of the Income Tax Act, 1961. The court upheld the...

Assessment completed u/s 144 - defective return - Return filed in response to the notice issued u/s 153A it has been stated that the return filed u/s 139(1) of the Act...

The High Court rejected the condonation of delay in filing income tax returns, as the returns were handled by a Chartered Accountant who could not take timely steps due...

CBDT extends due date for filing Income Tax Returns and Tax Audit Reports

Non-filer assessee had taxable income but failed to file return u/s 139(1), later filed return in response to notice u/s 148 without considering section 50C provisions,...

Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

Assessee's appeal allowed by ITAT against penalty u/s 271B for non-compliance with Section 44AB. Assessee demonstrated reasonable cause for failure to file return and...

The High Court acquitted the petitioner of the charge u/s 278 of the Income Tax Act for abetting the filing of false returns. The court held that the prosecution failed...

Validity of revised return filed vis-a-vis claims made thereunder - revised return treated as non-est - the appellant filed his original return otherwise than u/s 139(1)...

Quick Updates: