https://www.taxtmi.com/caselaws?id=233543 The High Court set aside the orders discharging the respondent and remanded the case to the Court of Additional Chief Metropolitan Magistrate to frame charges under Section 276-CC of the Income Tax Act. The Court emphasized the presumption of culpable mental state under Section 278-E and the necessity to allow the respondent to prove absence of wilful default during trial. The decision highlighted the importance of framing charges based on the presumption of mens rea at the initial stage, indicating a procedural error in the discharge of the respondent. en-us Wed, 13 Mar 2013 00:00:00 +0530 Sat, 04 May 2013 21:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233543 The High Court set aside the orders discharging the respondent and remanded the case to the Court of Additional Chief Metropolitan Magistrate to frame charges under Section 276-CC of the Income Tax Act. The Court emphasized the presumption of culpable mental state under Section 278-E and the necessity to allow the respondent to prove absence of wilful default during trial. The decision highlighted the importance of framing charges based on the presumption of mens rea at the initial stage, indicating a procedural error in the discharge of the respondent. Case-Laws Income Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233543