https://www.taxtmi.com/caselaws?id=12242 A finding in penalty proceedings that there was no wilful concealment does not bind the criminal court in a prosecution under section 276C of the Income-tax Act, 1961. The criminal court must independently assess the prosecution evidence, and the assessee may still rebut the statutory presumption under section 278E by showing absence of mens rea. On that basis, the refusal to drop the prosecution was upheld and the petition was dismissed. en-us Wed, 13 Feb 2002 00:00:00 +0530 Sat, 20 Feb 2010 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12242 A finding in penalty proceedings that there was no wilful concealment does not bind the criminal court in a prosecution under section 276C of the Income-tax Act, 1961. The criminal court must independently assess the prosecution evidence, and the assessee may still rebut the statutory presumption under section 278E by showing absence of mens rea. On that basis, the refusal to drop the prosecution was upheld and the petition was dismissed. Case-Laws Income Tax Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12242