https://www.taxtmi.com/caselaws?id=10883 Interference with an acquittal is justified only where the trial court's view is illegal, manifestly erroneous, or wholly unreasonable. In prosecutions for wilful attempt to evade tax under section 276C(1) and for knowingly false statements under section 277, the prosecution must establish mens rea and the completed ingredients of the offences. The text notes that pending assessment, time to file returns, and a favourable assessment outcome weakened the charge of evasion, while a presumption under section 132(4A) was insufficient by itself. For offences under sections 181 and 193 of the Indian Penal Code, the alleged false statement during search did not meet the standard of proof beyond reasonable doubt. en-us Thu, 24 Jun 2004 00:00:00 +0530 Mon, 27 Jul 2009 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10883 Interference with an acquittal is justified only where the trial court's view is illegal, manifestly erroneous, or wholly unreasonable. In prosecutions for wilful attempt to evade tax under section 276C(1) and for knowingly false statements under section 277, the prosecution must establish mens rea and the completed ingredients of the offences. The text notes that pending assessment, time to file returns, and a favourable assessment outcome weakened the charge of evasion, while a presumption under section 132(4A) was insufficient by itself. For offences under sections 181 and 193 of the Indian Penal Code, the alleged false statement during search did not meet the standard of proof beyond reasonable doubt. Case-Laws Income Tax Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10883