https://www.taxtmi.com/caselaws?id=78085 The court upheld the prosecution under section 276CC of the Income-tax Act, 1961, for delays in filing income-tax returns despite receiving a notice under section 148 of the Act. It clarified that filing returns after the notice did not absolve the petitioner from prosecution. The court emphasized the requirement of wilful default and rejected the argument of lack of mens rea, relying on the statutory presumption under section 278E. The decision aligned with precedent and affirmed the Magistrate's order, resulting in the dismissal of the petitioner's appeals. en-us Wed, 07 Jul 2010 00:00:00 +0530 Fri, 29 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78085 The court upheld the prosecution under section 276CC of the Income-tax Act, 1961, for delays in filing income-tax returns despite receiving a notice under section 148 of the Act. It clarified that filing returns after the notice did not absolve the petitioner from prosecution. The court emphasized the requirement of wilful default and rejected the argument of lack of mens rea, relying on the statutory presumption under section 278E. The decision aligned with precedent and affirmed the Magistrate's order, resulting in the dismissal of the petitioner's appeals. Case-Laws Income Tax Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78085