https://www.taxtmi.com/caselaws?id=13073 The court allowed the quashing of complaints and criminal proceedings under section 276C(2) of the Income-tax Act, 1961, where payment evasion was alleged. However, complaints under section 276C(1) and section 277 for late filing of returns and wilful tax evasion were not quashed, emphasizing that mens rea or selective prosecution alone cannot warrant dismissal. The judgment provided a nuanced analysis of the law, distinguishing between different types of offences and directing proceedings accordingly. en-us Fri, 08 Sep 2000 00:00:00 +0530 Tue, 26 May 2009 12:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13073 The court allowed the quashing of complaints and criminal proceedings under section 276C(2) of the Income-tax Act, 1961, where payment evasion was alleged. However, complaints under section 276C(1) and section 277 for late filing of returns and wilful tax evasion were not quashed, emphasizing that mens rea or selective prosecution alone cannot warrant dismissal. The judgment provided a nuanced analysis of the law, distinguishing between different types of offences and directing proceedings accordingly. Case-Laws Income Tax Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13073