https://www.taxtmi.com/caselaws?id=342003 The High Court dismissed the appeal against the judgment acquitting the accused under Sections 276(CC) and 278(B) of the Income Tax Act. The court found that the prosecution failed to prove the guilt of the accused beyond a reasonable doubt. Emphasizing the requirement of mens rea and notice before prosecution, the court held that interference with the lower court's decision was unwarranted. Therefore, the appeal was dismissed for lack of merits, and any pending applications were disposed of accordingly. en-us Wed, 19 Apr 2017 00:00:00 +0530 Sat, 22 Apr 2017 06:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342003 The High Court dismissed the appeal against the judgment acquitting the accused under Sections 276(CC) and 278(B) of the Income Tax Act. The court found that the prosecution failed to prove the guilt of the accused beyond a reasonable doubt. Emphasizing the requirement of mens rea and notice before prosecution, the court held that interference with the lower court's decision was unwarranted. Therefore, the appeal was dismissed for lack of merits, and any pending applications were disposed of accordingly. Case-Laws Income Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342003