https://www.taxtmi.com/caselaws?id=9537 The appeal by the Income-tax Department against the respondent's acquittal under sections 276C and 277 of the Income-tax Act, 1961 was dismissed by the Supreme Court. The Court found that there was no evidence of wilful concealment as the refund amount was not added to income due to a valid explanation and assistance from an income-tax advocate. The Court emphasized that wilful evasion must be proven for section 276C to apply, and in this case, the prosecution failed to establish such intent, leading to the respondent's rightful acquittal. en-us Wed, 06 Apr 2005 00:00:00 +0530 Tue, 23 Jun 2009 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9537 The appeal by the Income-tax Department against the respondent's acquittal under sections 276C and 277 of the Income-tax Act, 1961 was dismissed by the Supreme Court. The Court found that there was no evidence of wilful concealment as the refund amount was not added to income due to a valid explanation and assistance from an income-tax advocate. The Court emphasized that wilful evasion must be proven for section 276C to apply, and in this case, the prosecution failed to establish such intent, leading to the respondent's rightful acquittal. Case-Laws Income Tax Wed, 06 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9537