https://www.taxtmi.com/caselaws?id=6138 SC upheld CJM proceedings under s.276CC, holding "due time" refers only to s.139(1) and (2), not s.139(4); permits filing under s.139(4) for assessment purposes but does not negate criminal liability for failure to file within the fixed period. The court affirmed the statutory presumption under s.278E that imputes culpable mental state, while recognizing absence of such state may be pleaded as a defence at trial. The appeals were dismissed as meritless, leaving factual issues for resolution in trial court. en-us Mon, 16 Feb 2004 00:00:00 +0530 Wed, 24 Sep 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6138 SC upheld CJM proceedings under s.276CC, holding "due time" refers only to s.139(1) and (2), not s.139(4); permits filing under s.139(4) for assessment purposes but does not negate criminal liability for failure to file within the fixed period. The court affirmed the statutory presumption under s.278E that imputes culpable mental state, while recognizing absence of such state may be pleaded as a defence at trial. The appeals were dismissed as meritless, leaving factual issues for resolution in trial court. Case-Laws Income Tax Mon, 16 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6138