https://www.taxtmi.com/caselaws?id=3377 The court upheld the constitutional validity of Section 278E of the Income Tax Act, 1961, rejecting challenges to its legality. It found the provision did not violate constitutional articles, including Article 20(3) and Article 21, emphasizing the reasonableness of shifting the burden of proof to prevent tax evasion. The court highlighted the provision's rebuttable presumption of mens rea and dismissed concerns of potential misuse and arbitrary prosecution, affirming the necessity of the provision for effective enforcement of tax laws. en-us Sat, 02 Dec 2006 00:00:00 +0530 Tue, 14 Jun 2011 04:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3377 The court upheld the constitutional validity of Section 278E of the Income Tax Act, 1961, rejecting challenges to its legality. It found the provision did not violate constitutional articles, including Article 20(3) and Article 21, emphasizing the reasonableness of shifting the burden of proof to prevent tax evasion. The court highlighted the provision's rebuttable presumption of mens rea and dismissed concerns of potential misuse and arbitrary prosecution, affirming the necessity of the provision for effective enforcement of tax laws. Case-Laws Income Tax Sat, 02 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3377