https://www.taxtmi.com/caselaws?id=11602 Prosecution for offences under Sections 276B and 278B failed because the assessees had disclosed the relevant interest in their returns and the omission to annex Form No. 15A and file Form No. 26A was found to be inadvertent. The evidence, including debit notes, supported the defence, and the courts recorded absence of mala fide intention and mens rea. As no perversity or infirmity was shown in those findings, the acquittal was upheld and the prosecution case was rejected. en-us Tue, 02 Jul 2002 00:00:00 +0530 Sun, 31 Jan 2010 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11602 Prosecution for offences under Sections 276B and 278B failed because the assessees had disclosed the relevant interest in their returns and the omission to annex Form No. 15A and file Form No. 26A was found to be inadvertent. The evidence, including debit notes, supported the defence, and the courts recorded absence of mala fide intention and mens rea. As no perversity or infirmity was shown in those findings, the acquittal was upheld and the prosecution case was rejected. Case-Laws Income Tax Tue, 02 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11602