https://www.taxtmi.com/caselaws?id=213091 Sanction for prosecution under the Wealth Tax Act must reflect conscious consideration of the material relevant to the alleged offence, including the assessment order and any related proceedings, because sanction is not a formality. The commentary also notes that wilful default and the statutory mental element must be examined before prosecution is launched, and that presumptions of culpable mental state cannot replace that inquiry at the sanction stage. It further addresses jurisdiction objections based on transfer notifications and rejects the argument that non-filing of the return is a continuing offence, treating the default as complete when the filing period expires. en-us Mon, 27 Jun 2011 00:00:00 +0530 Tue, 08 May 2012 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213091 Sanction for prosecution under the Wealth Tax Act must reflect conscious consideration of the material relevant to the alleged offence, including the assessment order and any related proceedings, because sanction is not a formality. The commentary also notes that wilful default and the statutory mental element must be examined before prosecution is launched, and that presumptions of culpable mental state cannot replace that inquiry at the sanction stage. It further addresses jurisdiction objections based on transfer notifications and rejects the argument that non-filing of the return is a continuing offence, treating the default as complete when the filing period expires. Case-Laws Wealth-tax Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213091