https://www.taxtmi.com/caselaws?id=9863 The court held that prosecution for filing false returns under the Income-tax Act was unwarranted after accepting revised returns under section 139(5). The acceptance of the revised returns indicated a lack of intention to evade tax, negating the mens rea required for offenses under sections 276C, 277, and 278. The judgment emphasized that once revised returns are accepted as genuine mistakes, prosecution for the same offense is impermissible. Therefore, the court affirmed the acquittal, dismissing the appeal and concluding that prosecution post-acceptance of revised returns was unjustified. en-us Thu, 01 Jun 2006 00:00:00 +0530 Thu, 02 Jul 2009 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9863 The court held that prosecution for filing false returns under the Income-tax Act was unwarranted after accepting revised returns under section 139(5). The acceptance of the revised returns indicated a lack of intention to evade tax, negating the mens rea required for offenses under sections 276C, 277, and 278. The judgment emphasized that once revised returns are accepted as genuine mistakes, prosecution for the same offense is impermissible. Therefore, the court affirmed the acquittal, dismissing the appeal and concluding that prosecution post-acceptance of revised returns was unjustified. Case-Laws Income Tax Thu, 01 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9863